COUNTY OF HUNTERDON NEW JERSEY FINANCIAL STATEMENTS AND

COUNTY OF HUNTERDON NEW JERSEY

FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES

DECEMBER 31,2012

WISS ACCOUNTANTS CONSULTANTS

County of Hunterdon, New Jersey

Financial Statements and Supplementary Schedules

PART I

Independent Auditors' Report

Financial Statements

Current Fund:

December 31, 2012

Contents

Financial Statement Exhibits

Comparative Balance Sheets A Comparative Statements of Operations and Changes in Fund Balances A-1 Statement of Revenues A-2 Statement of Expenditures A-3

Trust Fund: Comparative Balance Sheets

General Capital Fund: Comparative Balance Sheets Statement of Fund Balance

County Clerk: Comparative Balance Sheets

Parks and Recreation Department: Comparative Balance Sheets

B

C C-1

D

E

Financial Statements (continued)

Sheriff's Office: Comparative Balance Sheets

Warden: Comparative Balance Sheets

Surrogate: Comparative Balance Sheets

Engineer: Comparative Balance Sheets

Consolidated Transportation System: Comparative Balance Sheets

General Fixed Assets: Comparative General Fixed Assets

Notes to Financial Statements

Supplementary Schedules-Supplementary Information

Current Fund: Schedule of Cash Receipts and Disbursements Schedule of County Tax Levy Receivables Schedule of Revenue Accounts Receivable Schedule of Revenue Accounts Receivable - Agency Schedule of Interfunds Schedule of 2011 Appropriation Reserves Schedule of Various Liabilities and Reserves Schedule of Federal and State Grant Fund Schedule of Federal and State Grants Receivable Schedule of Federal and State Grants Reserves

Financial Statement Exhibits

F

G

H

J

K

Schedules

A-4 A-5 A-6 A-7 A-a A-9

A-10 A-11 A-12 A-13·

Supplementary Schedules-Supplementary Information (continued) Schedules

Trust Funds: Schedule of Cash Receipts and Disbursements 8-1 Schedule of Disbursements 8-2 Schedule of Receipts and Disbursements - Payroll Deduction Account 8-3 Schedule of Reserve for Self-Insurance Trust - Self Insurance Trust

Fund 8-4 Schedule of Reserve for Open Space 8-5 Schedule of Reserve of Unemployment Compensation 8-6 Schedule of Reserve for Seized Assets Trust Fund 8-7 Schedule of Reserve for Law Enforcement Trust Fund 8-8 Schedule of Reserve for Asset Maintenance Account 8-9 Schedule of Reserve for Prosecutor's Federal Equitable Sharing

Program 8-10 Schedule of Reserves for Community Development Block Grant 8-11 Schedule of Reserves for Developer's Trust Fund 8-12 Schedule of Reserves for 80ard of Recreation Commissioners 8-13 Schedule of Reserves for Personal Attendant Service Program 8-14 Schedule of Reserves for Sutton Escrow Fund 8-15 Schedule of Reserves for AFLAC Fund B-16 Schedule of Reserve for County Clerk Trust B-17

General Capital Fund: Schedule of General Capital Cash C-2 Schedule of Investments C-3 Schedule of Analysis of Cash and Investments C-4 Schedule of Deferred Charges to Future Taxation - Funded C-5 Schedule of Deferred Charges to Future Taxation - Unfunded C-6 Schedule of State Road Allotments Receivable C-7 Schedule of General Serial 80nds C-8 Schedule of Green Acres Loans Payable C-9 Schedule of Retained Percentages Due Contractors C-10 Schedule of Improvement Authorizations C-11 Schedule of Capital Improvement Fund C-12 Schedule of Various Reserves C-13 Schedule of 80nds and Notes Authorized But Not Issued C-14

County Clerk: Schedule of Cash Receipts and Disbursements D-1 Schedule of Depositors' Accounts D-2 Schedule of Due To/From County Treasurer D-3 Schedule of Due To/From State Treasurer D-4 Schedule of Reserve for Change Fund' D-5

Supplementary Schedules-Supplementary Information (continued)

Parks and Recreation Department: Schedule of Cash Receipts and Disbursements Schedule of Reserve for Recreation Fund Schedule of Reserve for Maintenance Fund Schedule of Reserve for Memorial Trust Fund Schedule of Reserve for Refunds and Other Reserves

Sheriffs Office: Schedule of Cash Receipts and Disbursements Schedule of Reserve for Writs of Execution Schedule of Reserve for Chancery Sales Schedule of Reserve for Summons and Complaints

Warden: Schedule of Cash Receipts and Disbursements Schedule of Reserve for Jail Commissary Account Schedule of Reserve for Jail Inmate Fund

Surrogate: Schedule of Cash Receipts and Disbursements Schedule of County Trustee Guardianship Accounts Schedule of Search Fees Payable Schedule of Attorney Deposits Schedule of Reserve for Change Fund Schedule of Due to County Current Fund Schedule of Due to County Trust Fund

Engineer: Schedule of Cash Receipts and Disbursements Schedule of Interfund - Current Fund Schedule of Interfund - General Capital Fund

Consolidated Transportation System Schedule of Cash Receipts and Disbursements Schedule of Accounts Receivable - Casino Billing Schedule of Accounts Receivable - Agency Pass - Through Schedule of Interfund - Current Fund

Schedules

E-1 E-2 E-3 E-4 E-5

F-1 F-2 F-3 F-4

G-1 G-2 G-3

H-1 H-2 H-3 H-4 H-5 H-6 H-7

1-1 1-2 1-3

J-1 J-2 J-3 J-4

PART II

Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards

Schedule of Findings and Responses - Supplementary Information

PART III

Officials in Office at December 31,2012 - Supplementary Information

General Comments - Supplementary Information

Recommendations

T~T WISS ACCO U NTA N TS CONS ULTAN T S

INDEPENDENT AUDITORS' REPORT

Honorable Members of the Board of Chosen Freeholders

County of Hunterdon Flemington, New Jersey

Report on the Financial Statements

We have aud ited the accompanying financial statements-regu latory basis, which comprise the comparative balance sheets-regu latory basis of the various funds and account group of the County of Hunterdon, ("County"), State of New Jersey, as of December 31 , 2012 and the re lated comparative statements of operations and changes in fund balances-regulatory basis for the year then ended, the related statement of revenues-regulatory basis, statement of expenditures-regu latory basis, and the related notes to the financial statements for the year ended December 31 , 201 2.

Management's Responsibility for the Financial Statements

Management is responsib le for the preparation and fair presentation of these financial statements in accordance with accounting principles and practices prescribed by the Division of Local Government Services ("Division") , Department of Community Affairs, State of New Jersey; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fa ir presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express an op inion on these financia l statements based on our audit. We conducted our audit in accordance with auditing standards genera lly accepted in the United States of America ; the standards applicable to financial aud its contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the requ irements prescribed by the Division . Those standards and the requirements prescribed by the Division require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financia l statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the aud itor considers internal control re levant to the County's preparation and fair presentation of the financial statements in order to design aud it procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County's internal contro l. According ly, we express no such opinion . An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of sign ificant estimates made by management, as well as evaluating the overall presentation of the financia l statements.

We believe that the aud it evidence we have obtained is sufficient and appropriate to provide a basis for our audit opin ion .

WISS & COMPANY, LLP • 485C Route 1 South, Suite 250, Iselin , NJ 08830 • Phone: 732.283.9300 • Fax: 732.283.3436

I S ELIN · LI V I NGSTON· F LEM I NGTON • NEW YORK www.wiss.com

Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles

As described in Note 1 to the financial statements, the County prepares its financial statements using accounting practices that demonstrate compliance with the regulatory basis of accounting of the State of New Jersey, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The effects on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.

Adverse Opinion on U.S. Generally Accepted Accounting Principles

In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the County as of December 31, 2012, or the results of its operations and changes in its fund balances for the year then ended.

Opinion on Regulatory Basis of Accounting

In our opinion, the financial statements referred to above present fairly, in all material respects the comparative

balance sheets-regulatory basis of the various funds and account group of the County as of December 31, 2012, and the results of its operations and changes in its fund balances of such funds - regulatory basis for the year then ended, and the revenues - regulatory basis, expenditures - regulatory basis of the various funds for the year ended December 31, 2012, in conformity with accounting principles and practices prescribed by the Division, as described in Note 1 to the financial statements.

Other Matter

The regulatory basis financial statements as of and for the year ended December 31, 2011 were audited by other auditors whose report dated September 21, 2012 expressed an unmodified opinion on those financial statements presented on the regulatory basis of accounting.

As part of our audit of the 2012 regulatory basis financial statements, we also audited the adjustments described in Note 13 that were applied to restate the 2011 regulatory basis financial statements. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit,

review or apply any procedures to the 2011 regulatory basis financial statements of the County other than with respect to the adjustments, and, accordingly, we do not express an opinion or any other form of assurance on the 2011 regulatory basis financial statements as a whole.

Report on Supplementary Information

Our audit was conducted for the purpose of forming an opinion on the financial statements taken as a whole. The supplementary information, as presented and identified in the table of contents, is presented for purposes of additional analysis as required by the Division and is not a required part of the 2012 regulatory - basis financial statements of the County. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the regulatory basis financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the regulatory basis financial statements or to the regulatory basis financial statements themselves, and other additional procedures in

accordance with auditing standards generally accepted in the United States of America. In our opinion, the

information is fairly stated, in all material respects, in relation to the regulatory-basis financial statements taken

as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated September 16,

2013 on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and

compliance and the results of that testing, and not to provide an opinion on internal control over financial

reporting or on compliance. That report is an integral part of an audit performed in accordance with

Government Auditing Standards in considering the County's internal control over financial reporting and

compliance.

Iselin, New Jersey

September 16, 2013

~c-J,,) 0 ih-David f. Gannon

Registered Municipal Accountant

No. 520

ttI~ cf' 4""d~ WISS & COMPANY, LLP

Exhibit A

COUNTY OF HUNTERDON, NEW JERSEY CURRENT FUND

COMPARATIVE BALANCE SHEETS

December 31,2012 and 2011

2011 ASSETS Reference 2012 (As Restated)

Current Fund

Cash A-4 $ 28,663,400.81 $ 32,125,996.47

Receivables With Full Reserves: County Added and Omitted Taxes Receivable A-5 173,853.96 254,437.87 Revenue Accounts Receivable A-6 19,650.45 0.00 Accounts Receivable - Agency A-7 18,722.69 20,098.09

Below 212,227.10 274,535.96

28,875,627.91 32,400,532.43

Federal and State Grant Fund:

Cash A-4 521,260.73 347,310.67 Grants Receivable A-12 2,886,804.83 5,130,322.01

3,408,065.56 5,477,632.68

$ 32,283,693.47 $ 37,878,165.11

LIABILITIES. RESERVES and FUND BALANCE

Current Fund

Appropriation Reserves A-3,A-9 $ 6,541,707.27 $ 5,529,974.86 Encumbrances A-3,A-9 860,056.36 884,876.09 Various Liabilities and Reserves A-10 42,582.63 42,582.63 Reserve for Tri-Centennial A-10 60,000.00

7,444,346.26 6,517,433.58

Reserve for Receivables Above 212,227.10 274,535.96 Fund Balance A-1 21,219,054.55 25,608,562.89

28,875,627.91 32,400,532.43

Federal and State Grant Fund

Appropriation Reserves for Grants A-13 3,408,065.56 5,477,632.68

$ 32,283,693.47 $ 37,878,165.11

See independent auditors' report and accompanying notes to the financial statements.

ExhibitA-1 COUNTY OF HUNTERDON, NEW JERSEY

CURRENT FUND

COMPARATIVE STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCES

Years ended December 31,2012 and 2011

Revenues and Other Income Reference 2012 2011

Fund Balance Utilized A-2 $ 12,500,000.00 $ 13,000,000.00 Miscellaneous Revenue Anticipated A-2 14,371,163.88 13,675,419.51 Receipts From Current Taxes A-2,A-5 64,155,000.00 66,126,000.00 Non-Budget Revenue A-2 2,155,713.58 3,184,195.70

Unexpended Balance of Appropriation Reserves A-9 4,638,115.76 7,669,556.74

Receivables Refunded A-7 1,375.40

Total Revenues and Other Income 97,821,368.62 103,655,171.95

Expenditures

Budget and Emergency Appropriations Operations:

Salaries and Wages A-3 23,358,149.97 23,715,216.00 Other Expenses A-3 44,726,756.08 45,122,126.54

Capital Improvements A-3 1,200,000.00 900,000.00 Debt Service A-3 5,226,233.91 5,411,795.37 Deferred Charges and Statutory Expenditures A-3 15,199,737.00 1614631315.00 Sub-Total 89,710,876.96 91,612,452.91

Receivable Advances 98.15

Total Expenditures 891710,876.96 91,612,551.06

Statutory Excess to Fund Balance 8,110,491.66 12,042,620.89

Fund Balance, January 1 25,6081562.89 261565,942.00 33,719,054.55 38,608,562.89

Decreased By: Fund Balance Utilized as Budget Revenue A-2 12,500,000.00 13,000,000.00

Fund Balance, December 31 A $ 21 12191054.55 $ 25,608,562.89


Exhib~A-2

1 of2


STATEMENT OF REVENUES

Year Ended December 31,2012

Anticipated Excess or Reference Budget Realized (Deficit)

Fund Balance Anticipated A-1 $ 12,500,000.00 $ 12,500,000.00 $

Miscellaneous Revenues: Local Revenue:

County Clerk A-6 590,000.00 704,645.49 114,645.49

Surrogate A-6 65,000.00 110,055.00 45,055.00 Sheriff A-6 60,000.00 104,613.29 44,613.29 Interest on Investments and Deposits A-6 85,845.00 112,937.37 27,092.37 Rental on County Buildings A-6 25,000.00 36,561.99 11,561.99 County Planning Board Fees A-6 5,000.00 6,930.21 1,930.21 County Clerk Reality Transfer Fees A-6 725,000.00 848,414.75 123,414.75 Health Department - Municipal Health Fees A-6 150,000.00 225,175.00 75,175.00 Hunterdon County Consolidated Transportation System A-6 475,000.00 569,423.36 94,423.36 Adjuster A-6 2,005.00 2,306.99 301.99 Golf Course A-6 1,409,655.00 1,757,818.10 348,163.10

Total Local Revenues 3,592,505.00 4,478,881.55 886,376.55

Social and Welfare Service - State: Division of Youth and Family Services A-6 312,701.00 312,701.00 Supplemental Social Security Income A-6 248,012.00 255,455.00 7,443.00

Psychiatric Facilities: Maintenance of Patients in State institutions for Mental Diseases A-6 1,003,934.00 1,003,934.00 Maintenance of Patients in State Institutions for Mentally Retarded A-6 2,353,739.00 2,353,739.00 Patients in University of Medicine and Dentistry of New Jersey A-6 3,723.00 3,723.00 Division of Developmental Disabilities A-6 8,444.00 32,616.18 24,172.18

Total State Revenues 3,930,553.00 3,962,168.18 31,615.18

Public and Private Revenues Offset with Appropriations A-12 3,690,913.05 3,690,913.05

Other Special Items of Revenue: NJ - Reimbursement for Confinements of Prisoners A-6 10,000.00 4,913.50 (5,086.50) Surrogate - Increased Fees A-6 55,000.00 92,829.00 37,829.00 County Clerk - Increased Fees A-6 525,000.00 628,388.60 103,388.60 Sheriff - Increased Fees A-6 10,000.00 13,070.00 3,070.00 Library - Cost Allocation A-6 1,500,000.00 1,500,000.00

Total Other Special Items of Revenue 2,100,000.00 2,239,201.10 139,201.10

Sub-Total Miscellaneous Revenues A-1 13,313,971.05 14,371,163.88 1,057,192.83

Amount to be Raised by Taxation - County Purpose Tax A-1,5 64,155,000.00 64,155,000.00

Budget Totals 89,968,971.05 91,026,163.88 1,057,192.83

Nonbudget Revenue A-1,2 2,155,713.58 2,155,713.58

$ 89,968,971.05 $ 93,181,877.46 $ 3,212,906.41



STATEMENT OF REVENUES

Year ended December 31,2012

Miscellaneous Revenues - Not Anticipated: Reference Added and Omitted Taxes Realized A-5

Subpeona Fees $

Poll List Sales of Maps Reproduction Services Copier Fees Parks PHN Testing Discovery Fees Public Records Fees Restitution Construction Board of Appeals Facility Use Fees Labor Assistance Program Engineering Fees Fines Sale of Surplus Property Inmate Social Security Incentive Program Bond and Bail Forfeit Training Center Fees Non Refundable Fees Sale of Scrap Damage Reimbursement Workmen's Compensation Reimbursement Miscellaneous Reimbursement Refunds and Donations Title IV Sheriff Telephone Commissions Senior Services Title IV D Reimbursement Prior Year Refunds Agency Reimbursement

A-4

A-2

4.00 74.25

261.00 262.50 372.01 479.00 490.00 549.45 703.14 704.81

1,000.00 3,285.00 4,255.00 4,428.00 5,251.50 6,000.00 6,400.00

13,894.58 13,920.00 15,150.00 16,705.00 19,786.08 20,686.92 39,947.83 43,651.88 50,997.75 58,000.00 93,444.56

739,638.33 740,933.12


Exhibit A-2 2 of2

$ 254,437.87

1,901,275.71

$ 2,155,713.58

ExhibitA-3 ilfJ!


STATEMENT OF EXPENDITURES

Year ended December 31, 2012

A~~ro~riated Ex~ended Original Transfers Budget After Paid or Budget Modification Charged Reserved Cancelled

GENERAL GOVERNMENT Operations - Vllithin ·CAPS·

GENERAL GOVERNMENT Administration and Executive:

Board of Chosen Freeholders: Salaries and Wages $ 149,729.00 $ 149,729.00 $ 147,413.33 $ 2,315.67 Other Expenses 94,700.00 94,700.00 36,418.15 58,281,85

244,429,00 244,429.00 183,831.48 60,597,52

Audit 50,000,00 50,000.00 50,000,00

Projects Administration: Salaries and Wages 132,818.00 $ 1,500,00 134,318,00 134,171,97 140.03 Other Expenses 1,800.00 1,800.00 285.61 1,514.39

134,618.00 1,500.00 136,118.00 134,463.58 1,654.42

Rnance Department County Treasure(s Office

Salaries and Wages 383,436.00 383,436.00 363,853.62 19,582.38 Other Expenses 74,640.00 74,640.00 39,328.09 35,311.91

458,076.00 458,076.00 403,181.71 54,894.29

Legal Department: County Counsel:

Salaries and Wages 191,368.00 22,000.00 213,368.00 211,122.86 2,245.14 Other Expenses 220,700.00 220,700.00 53,531.78 167,168.22

412,068.00 22,000.00 434,068.00 264,654.64 169,413.36

County Adjuste(s Office: Salaries and Wages 37,788.00 37,786.00 37,047.40 740.60 Other Expenses 4,650.00 4,650.00 2,712.15 1,877.85

42,438.00 42,438.00 39,819.55 2,618,45

Administration: Salaries and Wages 260,267.00 7,500.00 267,767.00 267,695.04 71.96 Other Expenses 3,275.00 3,275.00 1,802.69 1,472.31

263,542.00 7,500.00 271,042.00 269,497.73 1,544.27

Human Resources: Salaries and Wages 135,375.00 1,500.00 136,875.00 136,590.94 284.06 Other Expenses 112,700.00 15,000.00 127,700.00 117,536.43 10,161.57

248,075.00 16,500.00 264,575.00 254,129.37 10,445.63

County Clerk: Salaries and Wages 575,290.00 (3,000.00) 572,290.00 540,145.90 32,144.10 Other Expenses 44,450.00 (2,000.00) 42,450.00 36,974.94 5,475.06 Election Expenses 95,500.00 5,000.00 100,500.00 99,421.17 1,078.83

715,240.00 715,240.00 676,542.01 38,697.99

See Independent auditors' report and accompanying notes to the financial statements.

General Appropriations Operations - \Nithin "CAPS·

GENERAL GOVERNMENT Administration and Executive:

Infonnation Technology: Salaries and Wages Other Expenses

Prosecuto~s Office: Salaries and Wages Other Expenses

Purchasing: Salaries and Wages Other Expenses

Buildings and Grounds: Salaries and wages Other Expenses

Print Shop: Salaries and Wages Other Expenses

Contribution to Soil Conservation District (P .S. 4:24-22(i»: Other Expenses

Transportation: Salaries and Wages Other Expenses

Group Insurance Health Benefits Waiver Worke~s Compensation Surety Bond Premiums Other Insurance Celebration of Public Events

TOTAL GENERAL GOVERNMENT

$



Original Budget

604,445.00 423,908.00

1,028,353.00

3,773,908.00 300,000.00

4,073,908.00

237,790.00 29,830.00

267.620.00

678,065.00 863,060.00

1,561,125.00

300,116.00 69,500.00

369,616.00

55,000.00

54,810.00 1,000,000.00 1,054,810.00

10,800,000.00 100,000.00 850,000.00

1,000.00 1,950,000.00

25,000.00 13,726,000.00

24,704,918.00


Appropriated

$

$ 50,000.00

50,000.00

17,000.00

17,000.00

114,500.00

Budget After Modification

604,445.00 423,908.00

1,028,353.00

3,773,908.00 300,000.00

4,073,908.00

237,790.00 29,830.00

267.620.00

728,065.00 883,060.00

1,611,125.00

300,116.00 69,500.00

369,616.00

55,000.00

54,810.00 1,000.000.00 1,054,810.00

10,800,000.00 117,000.00 850,000.00

1,000.00 1,950,000.00

25,000.00 13,743,000.00

24,819,418.00

$

See independenl audllors' report and accompanying notes to the financial statements.

Expended Paid or

Charoed

592,894.08 398,548.74 991,442.82

3,705,696.53 219,024.97

3,924,721.50

226,344.58 13,501.29

239,845.87

724,526.21 777,544.46

1,502,070.67

294,822.78 12,927.51

307,750.29

55,000.00

54,810.00 370,452.26 425,262.26

9,950,104.49 116,270.00 797,844.91

1,921,534.00 25,000.00

12,810,753.40

22,532,966.88

$ 11,550.92 25,359.26 36,910.18

68,211.47 80,975.03

149,186.50

11,445.42 16,328.71 27.774.13

3,538.79 105,515.54 109,054.33

5,293.22 56,572.49 61,865.71

629,547.74 629,547.74

849,895.51 730.00

52,155.09 1,000.00

28,466.00

932,246.60

2,286,451.12

ExhibitA-3 3019




A~~ro~riated EXl!ended Original Transfers Budget After Paid or Budget Modification Charged Reserved Cancelled

General Appropriations Operations - Within ·CAPS·

JUDICIARY Surrogate:

Salaries and Wages $ 253,879.00 $ 253,879.00 $ 244,687.13 $ 9,191.87 Other Expenses 11,175.00 11,175.00 7,810.54 3,364.46

265,054.00 265,054.00 252,497.67 12,556.33

TOTAL JUDICIARY 265,054.00 265,054.00 252,497.67 12,556.33

REGULATION Sheriffs Ollice:

Salaries and Wages 1,452,073.00 $ 215,000.00 1,667,073.00 1,662,141.17 4,931.83 Other Expenses 39,750.00 39,750.00 26,311.12 13,438.88

1,491,823.00 215,000.00 1,706,823.00 1,688,452.29 18,370.71

Weights and Measures: Salaries and Wages 51,242.00 500.00 51,742.00 51,681.95 60.05 Other Expenses 740.00 740.00 124.39 615.61

51,982.00 500.00 52,482.00 51,806.34 675.66

Board of Taxation: Salaries and Wages 88,534.00 88,534.00 49,168.92 39,365.08 Other Expenses 87,950.00 87,950.00 84,679.79 3,270.21

176,484.00 176,484.00 133,848.71 42,635.29

County Medical Examiner: Other Expenses 275,000.00 275,000.00 250,000.00 25,000.00

Shade Tree Commission: Other Expenses 7,000.00 7,000.00 6,520.50 479.50

Board of ElecHons: Salaries and Wages 182,630.00 182,630.00 160,536.70 22,093.30 Other Wages 191,974.00 191,974.00 171,715.17 20,258.83

374,604.00 374,604.00 332,251.87 42,352.13

Fire Marshal: Salaries and Wages 49,179.00 6,000.00 55,179.00 55,129.98 49.02 Other Expenses 299.00 500.00 799.00 691.45 107.55

49,478.00 6,500.00 55,978.00 55,821.43 156.57

Fire, Police and Rescue Training: Salaries and Wages 171,200.00 10,000.00 181,200.00 181,137.58 62.42 Other Expenses 69,650.00 1,000.00 70,650.00 70,546.05 103.95

240,850.00 11,000.00 251,850.00 251,683.63 166.37


General Appropriations Operations - Within 'CAPS'

REGULATION Radio and Communication:

Salaries and Wages Other Expenses

Emergency Management: Salaries and Wages Other Expenses

County Planning Board: Salaries and Wages Other Expenses

Construction Board of Appeals (N.J.S. 52:270-127) Salaries and Wages Other Expenses

TOTAL REGULATION

ROADS AND BRIDGES County Funds:

Roads: Salaries and Wages Other Expenses

Bridges: Salaries and Wages Other Expenses

Engineering: Salaries and Wages Other Expenses

Vehicle SeNices: Salaries and Wages Other Expenses

TOTAL ROADS AND BRIDGES

$

COUNTY OF HUNTER DON, NEW JERSEY CURRENT FUND


Original Budget

1,739,022.00 270,991.00

2,010,013.00

98,684.00 34,780.00

133,464.00

255,862.00 37,505.00

293,367.00

3,490.00 9,400.00

12,890.00

5,116,955.00

2,995,988.00 1,614,350.00 4,610,338.00

966,128.00 438,125.00

1,404,253.00

1,340,535.00 88,800.00

1,429,335.00

701,586.00 748,950.00

1,450,536.00

8,894,462.00


Appropriated

$ $ 25,000.00

25.000.00

258.000.00

Budget After Modification

1,739,022.00 295,991.00

2,035.013.00

98,684.00 34,780.00

133,464.00

255,862.00 37,505.00

293,367.00

3,490.00 9,400.00

12,890.00

5,374,955.00

2,995,988.00 1,614,350.00 4,610,338.00

966,128.00 438.125.00

1 ,404,253.00

1,340,535.00 88,800.00

1,429,335.00

701,586.00 748,950.00

1 ,450,536.00

8,894,462.00

$

See independent auditors' raport and accompanying notes to the financial statements.

Expended Paid or

Charoed

1,692,909.78 293,762.09

1 ,986,671.87

92,910.47 26,095.00

119,005.47

229,781.92 14,054.60

243,836.52

3,422.12 352.97

3,n5.09

5,123,673.72

2,781,258.69 980,468.09

3,761 ,726.78

931,060.39 363,136.49

1,294,196.88

1,197,9n.29 28,148.n

1,226,126.06

648,151.32 538,709.12

1,186,860.44

7,468,910.16

$ 46,112.22 2,228.91

48,341.13

5,n3.53 8,685.00

14,458.53

26,080.08 23,450.40 49,530.48

67.88 9,047.03 9,114.91

251,281.28

214,729.31 633,881.91 848,611.22

35,067.61 74,988.51

110,056.12

142,557.71 60,651.23

203,208.94

53,434.68 210,240.88 263,675.56

1,425,551.84

General Appropriations Operations - Excluded from 'CAPS'

CORRECTIONS Jail:


TOTAL CORRECTIONS

HEALTH AND WELFARE County Health Services:

Inter10cal Services (N.J.SA. 40:80A-1): Salaries and Wages Other Expenses

Vector Control: Salaries and Wages Other Expenses

Public Health Nursing Contract: Salaries and Wages Other Expenses

Maintenance of Patients in State Institutions - Mental Diseases: County Share

Maintenance of Patients in State Institutions - Mental Diseases: State Share .

Maintenance of Patients in State Institutions - Mental Diseases: State Share

N.J. Division of Youth and Family Services - Contractual: State Share

Voucher Service

Senior Services: Salaries and Wages Other Expenses

Board of Social Services: Administration Staff Training and Development

$

COUNTY OF HUNTERDON. NEW JERSEY CURRENT FUND


Original Budget

1,979,824.00 1,249,201.00 3,229,025.00

3,229,025.00

598,704.00 26,647.00

625,351.00

148,038.00 32,465.00

180,503.00

279,902.00 12,000.00

291,902.00

416,915.00

2,353,739.00

1 ,452,761.00

312,701.00

92,404.00

461,308.00 15,875.00

477,183.00

655,163.00 288.00

655,451.00

Year ended December31, 2012

Appropriated

$ 60,000.00 45,000.00

105,000.00

125,000.00

125,000.00

$

Budget Afler Modification

1,979,824.00 1,249,201.00 3,229,025.00

3,229,025.00

658,704.00 71,647.00

730,351.00

148,038.00 32,465.00

180,503.00

279,902.00 12,000.00

291,902.00

416,915.00

2,353,739.00

1 ,452,761.00

312,701.00

92,404.00

586,308.00 15,875.00

602,183.00

655,163.00 288.00

655,451.00

$

See Independent auditors' report and accompanying notes to the financial statements.

Expended Paid or

Charged

1,833,684.83 990,575.43

2,824,260.26

2,824,260.26

656,220.27 70,304.84

726,525.11

130,750.20 21,615.13

152,365.33

212,596.19 11,611.36

224,207.55

416,915.00

2,353,739.00

1,452,761.00

312,701.00

50,769.00

454,756.46 6,557.70

461,314.16

655,163.00 288.00

655,451.00

$ 146,139.17 258,625.57 404,764.74

404,764.74

2,483.73 1,342.16

17,287.80 10,849.87 28,137.67

67,305.81 388.64

67,694.45

41,635.00

131,551.54 9,317.30

140,868.84

HEALTH AND WELFARE Assistance to Supplementary Security Income:

Slate Share $ Services Assistance to Dependent Children - County Share

War Veterans: Other Expenses

Human Services Advisory Council: Salaries and Wages Other Expenses

JuvenilelFamily Crisis Intervention Unit - Hunterdon Medical: Center - Contractual (N.J.SA 2A:4A-76-9) Catholic Charities - Contractual (N.J.SA 40:5-29) Special Children Health Services (N.J.SA9:13-7,8) Mental Health Program - Hunterdon Medical Center - Contractual

(N.J.SA 40:5-29) Aid to Hunterdon County Unit - N.J. Association for Retargeted

Citizens - Contractual (N.J.SA 40:5-2,9) Aid to Hunterdon Drug Awareness Program - Contractual

(N.J.SA 40:98-4) Briteside Adult Day Care - Contractual (N.J.SA 44:12-2) Aid to Hunterdon Helpline - Contractual (N.J.SA 44:12-2) Aid to Big Brothers/Sisters Program - Contractual (N.J.SA 44:12-2) Safe in Hunterdon (N.J,SA 44:12-2) NORWESCAP North County Senior Center (N.J.S.A. 44-12-2) Legal Aid to Indigent Poor- Contractual (N.J.SA 40:23-8.19)

County Youth Facility: Juveniles In Need of Supervision - Contractual (N.J.SA 2A:4-42) County Child Care Services Somerset County C.OAH. Peach - Contractual (N.J.SA 44:12-2)




Aeeroeriated Original Transfers Budget After Budget Modification

248,012.00 $ 248,012.00 385,500.00 385,500.00

84,417.00 84,417.00 717,929.00 717,929.00

9,500.00 $ 1,000.00 10,500.00

275,862.00 76,000.00 351,862.00 10,935.00 10,935.00

286,797.00 76,000.00 362,797.00

189,578.00 189,578.00 37,655.00 37,655.00 33,286.00 33,286.00

117,158.00 117,158.00

99,515.00 99,515.00

81,787.00 81,787.00 24,373.00 24,373.00 40,000.00 40,000.00

35,163.00 35,163.00 11,000.00 11,000.00 12,716.00 12,716.00 38,016.00 38,016.00

720,247.00 720,247.00

200,000.00 200,000.00 12,000.00 12,000.00

7,396.00 7,396.00 30,400.00 30,400.00

$

See Independent auditors' report and accompanying notes to the financial statemenls.

Exeended Paid or

Charged Reserved Cancelled

248,012.00 385,500.00

84,417.00 717,929.00

10,110.00 $ 390.00

336,594,04 15,267.96 3,249.19 7,685.81

339,843.23 22,953.77

120,007.98 69,570.02 26,579.49 11,075.51 24,964.50 8,321.50

86,831.76 30,326.24

72,238.97 27,276.03

51,999.25 29,787.75 18,279.75 6,093.25 30,000.00 10,000.00

16,768.42 18,394.58 8,250.00 2,750.00 8,317.14 4,398.86

27,648.00 10,368.00 491,885.26 228,361.74

162.717.11 37.282.89 12,000.00 5,547.00 1,849.00

22,800.00 7,600.00

HEALTH AND WELFARE County Youth Facility:

Aid to Woman's Health Care - Contractual (N.J.SA. 44:12-2) Meals on Wheels - Contractual (N.J.SA. 44:12-2) Student Mentoring Program Flemington Food Pantry - Contractual (N.J.SA. 44:12-2) Daytop Village Inc. Hunterdon Prevention Resources Medication Access Program

TOTAL HEALTH AND WELFARE

EDUCATIONAL

Superintendent of Schools: Salaries and Wages Other Expenses

Rutgers Coop. Extension Services: Salaries and Wages Other Expenses Reimbursement for Residents Attending Out-of-County

Vocational and Technical Schools (N.J.SA. 18A:54-34.4) Reimbursement for Residents Attending Out-of-County

Two (2) Year College (N.J.SA. 18A:84A-23) Joint County College (N.J.SA. 18A:64A-24) County Vocational Education (N.J.SA. 18A:54-4)

TOTAL EDUCATIONAL

RECREATIONAL Parks and Recreation:


TOTAL RECREATIONAL

Utilities: Gasoline Electricity Telephone Natural Gas Heating Oil Water Sewer Disposal Services Street Lighting

TOTAL UTILITIES

TOTAL OPERATIONS

$




A~~ro~riated Original Transfers Budget After Budget Modification

10,000.00 $ 10,000.00 16,000.00 16,000.00 10,000.00 10,000.00 20,000.00 20,000.00

3,999.00 3,999.00 54,154.00 54,154.00 23,400.00 23,400.00

387,349.00 387,349.00

8,980,732.00 $ 307,000.00 9,287,732.00

145,006.00 145,006.00 9,842.00 9,642.00

154,648.00 154,848.00

232,200.00 5,500.00 237,700.00 83,285.00 83,285.00

125.000.00 125.000.00

75,000.00 75,000.00 4,500,000.00 4,500,000.00 1,448,174.00 1,448,174.00 6,463,659.00 5,500.00 6,469,159.00

6,618,307.00 5,500.00 6,623,807.00

779,709.00 15,000.00 794,709.00 1,551,050.00 1,551,050.00 2,330,759.00 15,000.00 2,345,759.00

2,330,759.00 15,000.00 2,345,759.00

800,000.00 800,000.00 1,250,000.00 1,250,000.00

650,000.00 650,000.00 350,000.00 350,000.00

40,000.00 40,000.00 60,000.00 60,000.00 95,000.00 95,000.00

100,000.00 100,000.00 10,000.00 10,000.00

3,355,000.00 3,355,000.00

3,355,000.00 3,355,000.00

63,495,212.00 700,000.00 64,195,212.00

$


Ex~ended Paid or

Charoed Reserved Cancelled

434.00 $ 9,566.00 12,000.00 4,000.00 4,368.00 5,632.00

12,484.87 7,515.13 3,999.00

36.912.69 17.241.31 17,550.00 5,850.00

290,812.67 96,536.33

8,657,328.31 630,403.69

139,112.29 5,893.71 3,957.89 5,684.11

143,070.18 11,577.82

237,237.74 462.26 76,424.25 6,860.75

6,500.00 118,500.00

38,470.80 36,529.20 4,449,657.36 50,342.84 1,448,174.00 6,256,484.15 212,694.85

6,399,534.33 224,272.67

789,530.18 5,178.82 1,455,467.22 95,582.78 2,244,997.40 100,761.60

2,244,997.40 100,761.60

776,104.79 23,895.21 1,109,494.48 140,505.52

648.406.02 1,593.98 269,302.91 80,697.09

16,284.01 23,715.99 59,003.61 996.39 87,807.77 7,192.23 90,674.50 9,325.50

10,000.00 3,057,078.09 297,921.91

3,057,078.09 297,921.91

58,561,246.82 5,633,965.18

STATE AND FEDERAL PROGRAMS OFFSET BY REVENUES State and Federal Grants:

Area Plan Grant $ Alcohol Program Body Annor County Environmental Health· C.E.H.A. Clean Communities Family Court FEMA Emergency Management Performance HAVA 261 Grant Program Health Service Contract Human Services Advisory Council Homeless Homeland Security Job Access/Reverse Commute Juvenile Accountability Incentive Juvenile Justice Kids are Riding Safe Program Low Income Home Energy Assistance Matching Funds for State and Federal Program MRC Capacity Building Award Municipal Alliance Program NJ Historical Communities Narcotics Task Force Personal Attendant Service Program SANEISART Senior Citizens and Disabled Residents Transportation Speciallniative Transportation State Health Insurance Program· SHIP Solid Waste Service Tax State Council on Arts Subregional Transportation Tille XX Transportation Universal Service Fund UMTA Seelion 5311 Viclim Assistance Program Victim Witness Wastewater Management Plan

TOTAL STATE AND FEDERAL PROGRAMS OFFSET BY REVENUES

TOTAL OPERATIONS

CONTI GENT

TOTAL OPERATIONS INCLUDING CONTINGENT

CAPITAL IMPROVEMENTS Capital Improvements




Aeeroeriated Original Transfers Budget After Budget Modification

365,157.00 $ 732,166.00 244,340.00 244,340.00

8,767.95 150,163.00

61,963.49 97,157.00 97,157.00 55,000.00 55,000.00

2,000.00 9,618.00 9,618.00

89,147.00 89,147.00 57,378.00 57,378.00

127,330.61 140,000.00 140,000.00

6,258.00 6,258.00 191,117.00 191,117.00

10,000.00 2,107.00 2,107.00

275,000.00 275,000.00 5,000.00 5,000.00

161,502.00 161,502.00 13,146.00 45,673.00

57,056.00 57,056.00 47,178.00

431,328.00 431,328.00 33,768.00

27,000.00 27,000.00 110,000.00 110,000.00

63,908.00 63,908.00 51,904.00

166,167.00 166,167.00 1,185.00 1,185.00

407,015.00 86,206.00 86,206.00 6,473.00 6,473.00

40,000.00 40,000.00 2,688,104.00 4,014,022.05

2,688,104.00 4,014,022.05

66,183,316.00 $ 700,000.00 68,209,234.05

15,000.00 15,000.00

66,198,316.00 700,000.00 68,224,234.05

1,200,000.00 1,200,000.00

$


Exeended Paid or

Charged

732,166.00 244,340.00

8,767.95 150,163.00

61,963.49 97,157.00 55,000.00

2,000.00 9,618.00

89,147.00 57,378.00

127,330.61 140,000.00

6,258.00 191,117.00

10,000.00 2,107.00

135,672.00 5,000.00

161,502.00 13,146.00 45,673.00 57,056.00 47,178.00

431,328.00 33,768.00 27,000.00

110,000.00 63,908.00 51,904.00

166,167.00 1,185.00

407,015.00 86,206.00

6,473.00 40,000.00

3,874,694.05

3,874,694.05

62,435,940.87

62,435,940.87

1,200.000.00

Reserved

$ 5,633,965.18

15,000.00

5,648,965.18

$ 139,328.00

139,328.00

139,328.00

139,328.00

139,328.00

ExhibitA-3 9019




AI!~ro~riated Ex~ended Original Transfers Budget After Paid or Budget Modification Charged Reserved Cancelled

COUNTY DEBT SERVICE ---,-

Payment of Bond Principal: Other Bonds $ 4,720,000.00 $ 4,720,000.00 $ 4,720,000.00

Interest on Bond: Other Bonds 550,000.00 550,000.00 439,360.00 $ 110,640.00

Green Trust Loan Program: Loan Repayment for Principal and Interest 75,000.00 75,000.00 66,873.91 8,126.09

TOTAL COUNTY DEBT SERVICE 5,345,000.00 5,345,000.00 5,226,233.91 118,766.09

DEFFERED CHARGES AND STATUTORY EXPENDITURES Deferred Charges to Future Taxation Expenditures:

Ord. #13-03 Reconstruction and Improvements to Various Roads 200,000.00 200,000.00 200,000.00 Ord. #4-05 Various Road Improvements 200,000.00 200,000.00 200,000.00 Ord. #06-06 Various Roads Improvements 2,000,000.00 2,000,000.00 2,000,000.00 Ord. # 07-06 Various Bridge and Culvert Improvements 3,280,000.00 3,280,000.00 3,280,000.00 Ord. #10-07 Various Road Improvements 2,000,000.00 2,000,000.00 2,000,000.00 Ord. #11-07 Various Bridge & Culvert Improvements 1,600,000.00 1,600,000.00 1,600,000.00 Ord. #06-08 Various Road Improvements 220,000.00 220,000.00 220,000.00

9,500,000.00 9,500,000.00 9,500,000.00

STATUTORY EXPENDITURES Contribution to:

Public Employees' Retirement System 2,732,797.00 2,732,797.00 2,096,573.57 $ 636,223.43 Social Security System (OASI) 2,775,000.00 $ (700,000.00) 2,075,000.00 1,945,652.43 129,347.57 Disability Insurance 150,000.00 150,000.00 22,828.91 127,171.09 Police and Firemen's Retirement System 741,940.00 741,940.00 741,940.00

TOTAL STATUTORY EXPENDITURES 6,399,737.00 (lOOPOO.OOl 5,699,737.00 4,806,994.91 892,742.09

TOTAL DEFERRED CHARGES AND STATUTORY EXPENDITURES 15,899,737.00 (700,OOO.00l 15,199,737.00 14,306,994.91 892,742.09

TOTAL GENERAL APPROPRIATIONS $ 88,643,053.00 $ $ 89,968,971.05 $ 83,169,169.69 $ 6,541,707.27 $ 258,094.09

Below Below Below 8 Reserve

Reference

Adopted Budget Above $ 88,643,053.00 Added by N.J.S. 40A:4-87 A-13 1,325,918.05

Above, A-2 S 1I!l,!lSIl,!l7~.i'!5

Analysis of Paid or Charged Cash Disbursed A-4 $ 78,618,200.28 Encumbered A 860,056.36 Reserve for Federal and State Grants A-13 3,690,913.05

Above S !!:3,~S!l,~S!l.S!l.


Exhibit B

COUNTY OF HUNTERDON, NEW JERSEY 10f 2

TRUST FUND



2011 ASSETS Reference 2012 (As Restated)

General Trust Fund Cash B $ 2,915,751.78 $ 2,750,733.60

Pal/roll Deduction Account Cash B 265,617.74 229,736.70

Self-Insurance Trust Fund Cash B 1,202,549.53 1,644,553.71

O!;!en S!;!ace Trust Account Cash B 13,261,818.68 13,209,189.32

Unem!;!lol/ment Insurance Fund Cash B 371,493.39 443,938.28

Seized Assets Trust Account Cash 63,873.25 20,408.49 Vehicles and Property 34,568.26 36,925.00

B 98,441.51 57,333.49

Law Enforcement Trust Fund Cash 100,241.04 88,813.43 Due from Prosecutor's Federal Equitable

Sharing Program 2,000.00 2,000.00 Vehicles and Property 9,920.00 19,000.00

B 112,161.04 109,813.43

Asset Maintenance Account Cash B 7,332.40 7,408.80

Prosecutor's Federal Eguitable Sharing Program Cash B 457,075.86 415,816.91

Communitll Develo!;!ment Block Grant Fund Cash B 436,186.31 412,043.51

Develo!;!er's Trust Fund Cash B 213,877.00 213,799.26

Board of Recreation Commissioners Trust Fund Cash B 10,825.90 31,478.53

Personal Attendant Service Program Trust Fund Cash B 14,196.08 15,559.56

Sutton Escrow Fund Cash B 14,900.58 14,885.70

Planning Board Develo!;!ers Escrow Trust Fund Cash B 5,147.38 5,147.38

Countll Clerk Trust Cash B 415,998.59 457,523.31

AFLAC Fund Cash B 23,395.35 23,970.92

Total Assets $ 19,826,769.12 $ 20,042,932.41


Exhlb~ B 20f2

COUNTY OF HUNTERDON, NEW JERSEY

TRUST FUND


December 31, 2012 and 2011

2011 LIABILITIES AND RESERVES Reference 2012 (As Restated)

General Trust Fund Disbursements B-2 $ 2,915,751.78 $ 2,750,733.60

Payroll Deduction Account Deductions Payable B-3 265,617.74 229,736.70

Self-Insurance Trust Fund Reserves for Self-Insurance B-4 1,202,549.53 1,644,553.71

Open Space Trust Account Reserve for Open Space B-5 13,261,818.68 13,209,189.32

Unemployment Insura!Jce Fund Reserve for Unemployment Compensation B-6 371,493.39 443,938.28

Seized Assets Trust Account Reserve for Seized Assets B-7 63,873.25 20,408.49 Reserve for Assets in Custodianship of the Prosecutor 34,568.26 36,925.00

98,441.51 57,333.49

Law Enforcement Trust Fund Reserve for Law Enforcement Trust Fund B-8 102,241.04 90,813.43 Reserve for Assets in Custodianship of the Prosecutor 9,920.00 19,000.00

112,161.04 109,813.43

Asset Maintenance Account Reserve for Asset Maintenance Account B-9 7,332.40 7,408.80

Prosecutor's Federal Eguitable Sharing Program Reserve for Prosecutor's Expenditures B-10 455,075.86 413,816.91 Reserve for Assets in Custodianship of the Prosecutor 2,000.00 2,000.00

457,075.86 415,816.91 Community Development Block Grant Fund

Reserve for Loan Payments B-11 436,186.31 412,043.51

Developer's Trust Fund Reserve for Developer's Trust Fund B-12 213,877.00 213,799.26

Board of Recreation Commissioners Trust Fund Reserve for Board of Recreation Commissioners B-13 10,825.90 31,478.53

Personal Attendant Service Program Trust Fund Reserve for Personal Attendant Service Program Trust B-14 14,196.08 15,559.56

Sutton Escrow Fund Reserve for Sutton Escrow Account B-15 14,900.58 14,885.70

Planning Board Developers Escrow Trust Fund Reserve for Planning Board Developers Trust B 5,147.38 5,147.38

County Clerk Trust Reserve for County Clerk Trust B-17 415,998.59 457,523.31

AFLAC Fund Reserve for AFLAC Fund B-16 23,395.35 23,970.92

Total Liabilities $ 19,826,769.12 $ 20,042,932.41

See Independent audHors' report and accompanying notes to the financial statements

Exhibit C


GENERAL CAPITAL FUND



ASSETS Reference 2012 2011

Cash $ 32,225,197.16 $ 23,009,431.38 Investments C-3 56,764.53 39,975.53

C-2, C-4 32,281,961.69 23,049,406.91

Deferred Charges to Future Taxation: Funded C-5 7,855,000.00 16,065,059.97 Unfunded C-6 62,048,570.75 67,150,325.26

State Road Aid Allotments Receivable C-7 5,469,800.00 4,420,503.00

Total Assets $ 107,655,332.44 $ 110,685,295.14

LIABILITIES. RESERVES AND FUND BALANCE Reference 2012 2011

General Serial Bonds C-8 $ 7,855,000.00 $ 12,575,000.00 Green Acres Loans Payable C-9 3,490,059.97 Retained Percentages Due Contractors C-10 207,864.43 142,214.97 I mprovement Authorizations:

Funded C-11 24,934,697.49 20,944,903.05 Unfunded C-11 59,377,651.72 58,351,686.53

Capital Improvement Fund C-12 3,504,421.82 4,299,421.82 Various Reserves C-13 6,868,632.80 6,261,892.81 Fund Balance C-1 4,907,064.18 4,620,115.99

Total Liabilities, Reserves, and Fund Balance $ 107,655,332.44 $ 110,685,295.14

Bonds and Notes Authorized but Not Issued C-14 $ 62,048,570.75 $ 67,150,325.26




STATEMENT OF FUND BALANCE

Year ended December 31 j 2012

Balance, December 31,2011

Increased By: Cash Receipts Cancellation of Improvement Authorizations Cancelled Reserve

Decreased By: Appropriated to Finance Improvement Authorizations


Reference

C

C-2 C-11 C-13

C-11

C

$ 593,852.86 1,247,610.01

6,085.32

Exhibit C-1

$ 4,620,115.99

1,847,548.19 6,467,664.18

1,560,600.00

$ =====4=,9=07=,=06=4=.1=8


ASSETS

Cash Change Fund

COUNTY OF HUNTERDON, NEW JERSEY COUNTY CLERK



D-1 D-5

$ 45,226.71 $ 50.00

Exhibit D

42,886.21 50.00

Total Assets $ 45,276.71 =$=====4=2,=93=6=.2=1

LIABILITIES AND RESERVES

Depositor's Accounts D-2 $ 45,084.71 $ 42,834.21 Due to County Treasurer D-3 142.00 52.00 Reserve for Change Fund D-5 50.00 50.00

Total Liabilities and Reserves $ 45,276.71 $ 42,936.21


COUNTY OF HUNTERDON, NEW JERSEY PARKS AND RECREATION



ASSETS Ref. 2012

Cash E-1 $ 26,506.39

Total Assets $ 26,506.39

RESERVES Reserve for Recreation Fund E-2 $ 24,943.46 Reserve for Maintenance Fund E-3 . 318.10 Reserve for Memorial Trust Fund E-4 434.00 Reserve for Other Funds E-5 810.83

Total Reserves $ 26,506.39

Exhibit E

2011

$ 24,668.43

$ 24,668.43

$ 23,606.46 318.10

64.00 679.87

$ 24,668.43


Exhibit F COUNTY OF HUNTERDON, NEW JERSEY

SHERIFF'S OFFICE

ASSETS

Cash

Total Assets

RESERVES

Reserve for Writ of Execution Reserve for Chancery Sales

Total Reserves



F-1

F-2 F-3

$

$

$

$

35,576.88 .....;$ ___ 1_28~,5_4_7_.1_5

35,576.88 =$==1=2=8,=54=7=.1=5

227.00 $ 35,349.88

429.67 128,117.48

35,576.88 =$====1=28=:,:=54=7=.1=5


Exhibit G COUNTY OF HUNTERDON, NEW JERSEY

WARDEN



Balance Balance ASSETS Ref 2012 2011 Cash:

Jail Commissary Account G-1 $ 67,468.64 $ 40,005.33 Jail Inmate Fund Account G-2 13,191.16 12,513.65 Total Assets $ 80,659.80 $ 52,518.98

RESERVES Reserve for:

Jail Commissary Account G-2 $ 67,468.64 $ 40,005.33 Jail Inmate Fund Account G-3 13,191.16 12,513.65 Total Reserves $ 80,659.80 $ 52,518.98


COUNTY OF HUNTERDON, NEW JERSEY SURROGATE



ASSETS Ref. 2012

Cash - Guardianship Account H-1 $ 4,155,147.41 Cash - Surrogate Account H-1 2,375.98 Change Fund H-5 25.00

Total Assets $ 4,157,548.39

LIABILITIES AND RESERVES County Trustee Guardianship Accounts H-2 $ 4,155,147.41 Attorney Deposits H-4 2,375.98 Reserve for Change Fund H-5 25.00

Total Liabilities and Reserves $ 4,157,548.39

Exhibit H

2011 (As Restated)

$ 4,480,481.12 2,799.98

50.00

$ 4,483,331.10

$ 4,480,481.12 2,799.98

50.00

$ 4,483,331.10


COUNTY OF HUNTERDON, NEW JERSEY ENGINEER



ASSETS Ref. 2012

Cash - Engineer Account 1-1 $

Total Assets $

LIABILITIES AND RESERVES

Due to Current Fund: Revenue Accounts Receivable:

Engineering Fees $ Sale of Scrap

Driveway Application Damage Reimbursement Payment of Services Road Opening Application Inspection Fees Miscellaneous Open Public Records Duplicating Fees Appropriation Credit

Total Liabilities and Reserves 1-2 $

Exhibit I

2011 (As Restated)

$

$

$

$


ASSETS

Cash Accounts Receivable - Casino

COUNTY OF HUNTERDON, NEW JERSEY CONSOLIDATED TRANSPORTATION SYSTEM



Ref. 2012

J-1 $ 19,508.45 J-2 3,547.50

Accounts Receivable - Agency Pass - Through J-3 400,806.38

Total Assets $ 423,862.33

LIABILITIES

Due to Current Fund: County Treasurer J-4 $ 19,508.45 Reserve for Receivables J 404,353.88

Total Liabilities $ 423,862.33

2011

$ 20,860.12 5,641.92

91,753.66

$ 118,255.70

$ 20,860.12 97,395.58

$ 118,255.70


Exhibit J

General Fixed Assets:

COUNTY OF HUNTERDON, NEW JERSEY GENERAL FIXED ASSETS



2012

Land and Land Improvements $ 74,358,625.24 Buildings 80,545,733.00 Machinery and Equipment 25,029,485.34

$ 179,933,843.58

Exhibit K

2011

$ 74,358,625.24 80,545,733.00 24,692,816.30

$ 179,597,174.54

Investment in Fixed Assets $ 179,933,843.58 $ 179,597,174.54


NOTES TO FINANCIAL STATEMENTS


NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31,2012 and 2011

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Governmental Accounting Standards Board (GASB) is the accepted standards-setting body for establishing governmental accounting and financial reporting principles. GASB's Codification of Governmental Accounting and Financial Reporting Standards recognizes three fund categories as appropriate for the accounting and reporting of the financial position and results of operations in accordance with generally accepted accounting principles (GAAP) to provide detailed information about the governmental unit. This structure of funds differs from the organization of funds prescribed under the regulatory basis of accounting utilized by the County. The resultant presentation of financial position and results of operations in the form of basic financial statements is not intended to present the basic financial statements required by GAAP.

The financial statements of the County of Hunterdon have been prepared in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey (the "Division") which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the County accounts for its financial transactions through separate funds and an account group which differ from the fund structure required by GAAP.

A. Reporting Entity

The County of Hunterdon's financial statements include the operations of all organizations for which the Board of Chosen Freeholders exercises oversight responsibility except for the organizations identified on the following pages. Oversight responsibility is demonstrated by financial interdependence, selection of governing body, designation of management, ability to significantly influence operations and accountability for fiscal matters.

GASB has issued pronouncements which require the financial reporting entity to include both the primary government and those component units for which the primary government is financially accountable. Financial accountability is defined as apPointment of a voting majority of the component unit's board, and either a) the ability to impose will benefit to or impose a financial burden on the primary government.

However, the counties in the State of New Jersey do not prepare financial statements in accordance with GAAP and thus do not comply with all of the GASB pronouncements. The financial statements contained herein include only those boards, bodies, officers or commissions as required by N.J. S. 40A:S-S. Accordingly, the County does not include the operations of the autonomous agencies including the following. Complete financial statements of the above components can be obtained by contacting the Treasurer of the respective entity.


NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2012 and 2011

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

A. Reporting Entity (continued)

The operations of the following entities have been excluded from the accompanying financial statements:

1 Hunterdon County Board of Social Services

The Board of Chosen Freeholders appoints all members to the Board of Social Services. Under the Old Age Assistance Statute, it is not required that the Board of Social Services records be part of the regular County audit. It is an option of the Board of Chosen Freeholders to direct that a separate audit be made. If the Board of Chosen Freeholders elects not to have the Board of Social Services audited by an independent accountant, the Division of Public Welfare will perform the audit. Since the Board of Chosen Freeholders has elected not to include the Board of Social Services in its regular audit, all applicable information, including information relating to federal and state grants received by the Board of Social Services, is not included.

2 Hunterdon County Utilities Authority

The Board of Chosen Freeholders created the Utilities Authority. The members of the Board of Chosen Freeholders are individually members of the Utilities Authority along with two other individuals. The State of New Jersey Bureau of Authority Regulation requires a separate audit for all Utilities Authorities.

3 Hunterdon County Library Commission

The Board of Chosen Freeholders appoints all members to the Library Commission. Separate audited financial statements are prepared that reflect the results of operations of the Library Commissions.

4 Hunterdon County Housing Agency

The Board of Chosen Freeholders appoints the Executive Director of the Housing Agency. It is an option of the Board of Chosen Freeholders to direct that a separate audit be made. Since the Board of Chosen Freeholders has elected not to include the Housing Agency in its regular audit, all applicable information, including information relating to federal and state grants received by the Housing Agency, is not included.

5 Hunterdon County Probation Department

In 1995, the entire Probation Department was transferred to the control of the State of New Jersey and is not covered by this audit.




A. Reporting Entity (continued)

6 Judicial Duties of County Clerk's Office

During 1994 and 1995, the State of New Jersey assumed control of the judicial part of the County Clerk's duties. These include the Small Claims and Special Civil Part of the Superior Court and collection and recording of Bail Funds. Consequently, these transactions are not included in this audit.

B. Measurement Focus, Basis of Accounting and Basis of Presentation

The County uses funds, as required by the Division, to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial administration by segregating transactions related to certain County functions or activities. An account group, on the other hand, is designed to provide accountability for certain assets and liabilities that are not recorded in those funds.

The County has the following funds and account group:

Current and Grant Funds - This fund is used to account for the resources and expenditures for governmental operations of a general nature, including Federal and State grants for operations.

Trust Funds - Trust Funds are used to account for assets held by the government in a trustee capacity. Funds held by the County as an agent for individual, private organizations or other governments are recorded in the Trust Funds.

Other Trust Funds - This fund is established to account for the assets and resources which are also held by the County as a trustee or agent for individuals, private organizations, other governments and/or other funds. These funds include dedicated fees/proceeds collected, developer deposits and deposited funds with the County as collateral.

General Capital Fund - This fund is used to account for the receipts and disbursements of funds used for the acquisition or improvement of general capital facilities, other than those acquired in the Current Fund.

Departments - The financial statements for outside departments for which the County has administrative oversight are included separately by department.

General Fixed Assets Account Group - To account for all fixed assets of the County. The County's infrastructure is not reported in the group.




B. Measurement Focus, Basis of Accounting and Basis of Presentation (continued)

Basis of Accounting

A modified accrual basis of accounting is followed by the County of Hunterdon. Under this method of accounting revenues are recognized when received and expenditures are recorded, when incurred. The accounting principles and practices prescribed for municipalities and counties by the Division differ in certain respects from accounting prinCiples generally accepted in the United States of America (GAAP) applicable to local governmental units.

Property Tax Revenues - Real property taxes are assessed to each municipality within the County, based upon a County-wide assessment at true equalized value. Taxes are payable in four quarterly installments on February 1, May 1, August 1 and November 1. The amounts of the first and second installments are determined as one-quarter of the total tax levied against the municipality for the preceding year. The installment due the third and fourth quarters is determined by taking the full tax as levied for the current year against the municipality, less the amount previously charged as the first and second installments, the remainder being divided equally. If unpaid on these dates, the amount due becomes delinquent and subject to interest at 6% per annum. In accordance with the accounting principles prescribed by the State of New Jersey, taxes receivable are realized as revenue when collected. Since delinquent taxes are fully reserved, no provision has been made to estimate that portion of the taxes receivable that are uncollectible. GAAP requires property tax revenues to be recognized in the account period when they become subsequent to accrual, reduced by an allowance for doubtful accounts.

Miscellaneous Revenues - Miscellaneous revenues are recognized on a cash basis. Receivables for the miscellaneous items that are susceptible to accrual are recorded with offsetting reserves on the balance sheet of the County's Current Fund. GAAP requires such revenues to be recognized in the accounting period when they become susceptible to accrual.

Grant Revenues - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the County's budget. GAAP requires such revenues to be recognized in the accounting period when they become susceptible to accrual.





Budgets and Budgetary Accounting - An annual budget is required to be adopted and integrated into the accounting system to provide budgetary control over revenues and expenditures. Budget amounts presented in the accompanying financial statements represent amounts adopted by the County and approved by the State Division of Local Government Services per N.J.S.A. 40A:4 et seq.

The County is not required to adopt budgets for the following funds: Trust Funds General Capital Fund

The Governing body is required to introduce and approve the annual budget no later than January 26th of the fiscal year. The budget is required to be adopted not later than February 25, and prior to adoption must be certified by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. The Director of the Division of Local Government Services, with the approval of the Local Finance Board, may extend the introduction and approval and adoption dates of the budget. The budget is prepared by fund, function, activity and line item (salary or other expense) and includes information of the previous year. The legal level of control for appropriations is exercised at the individual lien item level for all operating budgets adopted. Emergency appropriations, those made after the adoption of the budget and determination of the tax rate, may be authorized by the governing body of the county. During the last two months of the fiscal year, the governing body may, by a 2/3 vote, amend the budget through line item transfers. Management has no authority to amend the budget without the approval of the Governing Body. Expenditures may not legally exceed budgeted appropriations at the line item level.

Expenditures - Are recorded on the "budgetary" basis of accounting. Generally expenditures are recorded when an amount is encumbered for goods or services through the issuance of a purchase order in conjunction with an encumbrance ~ccounting system. Outstanding encumbrances at December 31 st are reported as a cash liability in the financial statements. Unexpended or uncommitted appropriations, at December 31 st are reported as expenditures through the establishment of appropriation reserves unless cancelled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measureable, except for unmatured interest on general long-term debt, which should be recognized when due.

Encumbrances - Contractual orders outstanding at December 31 st are reported as expenditures through the establishment of an encumbrance payable. Encumbrances do not constitute expenditures under GAAP.





Appropriation Reserves - Are available, until lapsed at the close of the succeeding year, to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP.

Compensated Absences - Expenditures relating to obligations for unused vested accumulated vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long-term obligation.

Self-Insurance Contributions - Payments to self-insurance funds are charged to current budget appropriations. GAAP requires payments to be accounted for as a transfer and not as an expenditure.

Interfunds - Interfunds receivable in the Current Fund are recorded with offsetting reserves which are created by charges to operations. Income is recognized in the year the receivables are liquidated. Interfund receivables in the other funds are not offset by reserves. GAAP does not require the establishment of an offsetting reserve.

Inventories - The costs of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various balance sheets.

Cash and Investments - Cash includes amounts in demand deposits as well as short-term investments with a maturity date within three months of the date acquired by the government. Investments are stated at cost which approximates fair value and are limited by N.J.S.A. 40A:5-15.1 to bonds or obligations of, or guaranteed by, the Federal Government and bonds or other obligations of Federal or local units having a maturity date not more than twelve months from the date of purchase.

Deferred Charges to Future Taxation Funded and Unfunded - Upon the authorization of capital projects, the County establishes deferred charges for the costs of the capital projects to be raised by future taxation. Funded deferred charges related to permanent debt issued, whereas unfunded deferred charges related to temporary or nonfunding of the authorized cost of capital projects. According to N.J.S.A. 40A:2-4, the County may levy taxes on all taxable property within the local unit to repay the debt. Annually, the County raises the debt requirements for that particular year in the current budget. As the funds are raised by taxation, the deferred charges are reduced.





General Fixed Assets - The County of Hunterdon has developed a capital fixed asset accounting and reporting system, as promulgated by the Division of Local Government Services, which differs in certain respects from generally accepted accounting principles.

Fixed assets used in governmental operations (capital fixed assets) are accounted for in the General Fixed Assets Account Group. Public domain ("infrastructure") general fixed assets consisting of certain improvements other than buildings, such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized.

Fixed assets purchased after Decem ber 31, 1989 are stated at cost.

Fixed assets purchased prior to December 31, 1989 are stated as follows:

Land Buidings

Equipment: Acquired Prior to

12/3111985 Acquired After

12131/1985

Construction Work in Progress

Assessed Value Fair Market Value (Replacement Cost at the Time of Acquisition or Construction Completion)

Replacement Cost

Actual Cost Where Available or Estimated Replacement

Actual Cost

No depreciation has been provided for in the financial statements.

GAAP requires that fixed assets be capitalized at historical or estimated historical cost if actual historical cost is not available.

Use of Estimates - The preparation of financial statements requires management of the County to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.





Comparative Data - Comparative data for the prior year has been presented in the accompanying financial statements in order to provide an understanding of changes in the County's financial position and operations. However, comparative data has not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand.

Subsequent Event - Management has reviewed and evaluated all events and transactions that occurred from December 31, 2012 through September 16, 2013, that date that the financial statements were issued and the effects of those that provided additional pertinent information about conditions that existed at the balance sheet date, have been recognized in the accompanying financial statements and as follows:

As of January 1, 2013, the Hunterdon County Utilities Authority has been dissolved and the operations and financial transactions will be incorporated into the County's operations and organized as a separate Utility Fund of the County.

C. Regulatory-Basis Financial Statements

The GASB Codification also defines the financial statements of governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The County presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP.

2. DEPOSITS AND INVESTMENTS

Deposits

New Jersey statutes permit the deposit of public funds in institutions located in New Jersey which are insured by the Federal Deposit Insurance Corporation (FDIC) or by any other agencies of the United States that insures deposits or the State of New Jersey Cash Management Fund. New Jersey statutes require public depositories to maintain collateral for deposit of public funds that exceed insurance limits as follows:

Cash on deposit is partially insured by federal deposit insurance in the amount of $250,000.00 in each depository. Balances above the federal deposit insurance amount are insured by the Government Unit Deposit Protection Act (GUDPA), N.J.S.A. 17:941, et seq., which insures all New Jersey governmental units' deposits in excess of the federal deposit insurance maximums.



2. DEPOSITS AND INVESTMENTS (continued)

Based on GASB criteria, the County considers cash and cash equivalents to include petty cash, change funds, demand deposits, money market accounts, short-term investments and cash management money market mutual funds such as Pillar Funds, and is either any direct and general obligation of the United States of America and its agencies or certificates of deposit issued by any bank, savings and loan association or national banking association if qualified to serve as a depository for public funds under the provisions of the Government Unit Depository Protection Act. Cash and cash equivalents have original maturities of three months or less from the date of purchase. Investments are stated at cost, which approximates fair value.

At December 31, 2012, the book value of the County's cash and cash equivalents was $72,661,279.08. At December 31,2012, the value of the County's cash and equivalents held in deposit amounted to $74,178,336.79. Of the cash and cash equivalents held on deposit, $1,572,679.60 was covered by federal depository insurance, $72,605,657.19 was covered under provisions of New Jersey GUDPA.

Custodial Credit Risk - Deposits - Custodial credit risk is the risk that in the event of a bank failure, the County's deposits may not be returned. The government does not have a specific deposit policy for custodial credit risk other than those policies that adhere to the requirements of statute and to deposit all of its funds in banks covered by FDIC and GUDPA. At least five percent of the County's deposits were fully collateralized by funds held by the financial institution, but not in the name of the County. Due to the nature of GUDPA, further information is not available regarding the full amount that is collateralized.

Investments

New Jersey Cash Management Fund

In order to maximize liquidity, the County utilizes the New Jersey Cash Management Fund ("NJCMF") as one of its investments. The NJCMF is administered by the State of New Jersey, Department of the Treasury and issues a separate report that can be obtained directly from the Department of the Treasury. It invests pooled monies from various State and non-State agencies in primarily short-term investments. These investments include: U.S. Treasuries, short-term Commercial Paper, U.S. Agency Bonds, Corporate Bonds, and Certificates of Deposit. Agencies that participate in the NJCMF typically earn returns that mirror short-term investments rates. Monies can be freely added or withdrawn from the NJCMF on a daily basis without penalty. At December 31, 2012, the County's balance in NJCMF was $12,950,701.63 and is classified as cash equivalents at December 31, 2012 due to its short-term nature.

All investments in the Fund are governed by the regulations of the Investment Council, which prescribes specific standards designed to ensure the quality of investments and to



2. DEPOSITS AND INVESTMENTS (continued)

minimize the risks related to investments. In all the years of the Division of Investment's existence, the Division has never suffered a default of principal or interest on any short-term security held by it due to the bankruptcy of a securities issuer; nevertheless, the possibility always exists, and for this reason a reserve is being accumulated as additional protection for the "Other-than-State" participants. In addition to the Council regulations, the Division sets further standards for specific investments and monitors the credit of all eligible securities issuers on a regular basis.

Custodial Credit Risk: All of the County's investments are uncollateralized. The County does not have a policy for custodial credit risk for its investments.

Concentration of Credit Risk: The County places no limit on the amount the County may invest in anyone issuer.

Credit Risk: The County does not have an investment policy regarding the management of credit risk. GASB 40 requires disclosures be made to the credit rating of all debt security investments except for obligations for the U.S. Government or investments guaranteed by the U.S. government. The NJCM is not rated by a rating agency.

Interest Rate Risk: The County does not a policy to limit interest rate risk; however, its practice is typically to invest in investments with short maturities.

3. COUNTY DEBT

Long-term debt as of December 31,2012 and 2011 consisted of the following:

Balance at Balance at December 31 1 2011 Decreases December 31 1 2012

Bonds Payable -General Obligation $ 12,575,000.00 $ 4,720,000.00 $ 7,855,000.00

New Jersey Green Trust Loan Payable 3,490,059.97 3,490,059.97

$ 16,065,059.97 $ 8,210,059.97 $ 7,855,000.00

The Local Bond Law governs the issuance of bonds and notes to finance general capital expenditures. All bonds are retired in serial installments within the statutory period of usefulness. Bonds issued by the County are general obligation bonds, backed by the full faith and credit of the County. Bond anticipation notes which are issued to temporarily finance capital projects, must be paid off within ten years and five months or retired by the issuance of bonds.



3. COUNTY DEBT (continued)

Summary of County Debt ,..

2012 ,.

2011 Issued:

General:

,.. 2010

Bonded Debt $ 7,855,000.00 $12,575,000.00 $17,300,000.00 Green Acres Loans and Advances

Authorized but Not Issued: 3,490,059.97 4,054,899.06

General: Bonds and Notes - Net 62,048,570.75 67,150,325.26 77,655,916.58

Total Bonds and Notes Issued and Authorized but Not Issued $69,903,570.75 $83,215,385.23 $99,010,815.64

Summary of Statutory Debt Condition - Annual Debt Statement

The summarized statement of debt condition which follows is prepared from the Revised Annual Debt Statement and indicates a statutory net debt of 0.32%:

Gross Debt Deduction Net Debt

General Bonds and Notes Issued $ 7,855,000.00 $ $ 7,855,000.00 General Bonds and Notes Authorized

but Not Issued 62,048,570.75 62,048,570.75 $ 69,903,570.75 $ $ 69,903,570.75

Net debt $69,903,570.75 divided by average equalized valuation basis per N.J.S.A. 40A:2-2 as amended, $22,174,277,681.33 is 0.32%.

Borrowing Power Under N.J.S.A. 40A:2-6 as Amended

2% of Equalized Valuation Basis (County) $ 443,485,553.63 Net Debt 69,903,570.75

Remaining Borrowing Power $ 373,581,982.88



3. COUNTY DEBT (continued)

The County's long-term debt consisted of the following at December 31,2012:

General Obligation Bonds

$9,230,000, 2003 Series Bonds, due with one remaining annual installment of $1,190,000 due May 1, 2013, interest rate at 3.375%

$2,935,000,2003 Series Bonds, due with one remaining annual installment of $280,000 due May 1, 2013, interest rate at 4.95%

$4,760,000,2003 Series Bonds, due in annual installments of $660,000 to $690,000 through November 1, 2014, interest at rates of 5.250%

$ 1,190,000.00

280,000.00

1,350,000.00

$10,385,000.00, 2010 Series Bonds, due in annual installments of $150,000 to $2,350,000 Through May 1, 2014, interest at various rates from 3.00% to 4.00% 5,035,000.00

$ 7,855,000.00

The County's principal and interest for long-term debt issued and outstanding at December 31,2012 is as follows:

Calendar General Serial Bonds

Year Principal Interest

"" 2013 $ 4,630,000.00 $ 340,547.50 "" 2014 3,225,000.00 139,462.50

$ 7,855,000.00 $ 480,010.00

4. FIXED ASSETS



The following is a summary of the General Fixed Assets Account Group as of December 31, 2012 and 2011:

Balance December 31,2011 Additions Deletions December 31,2012

Land $ 74,358,625.24 $ 74,358,625.24

Building and Improvements 80,545,733.00 80,545,733.00

Vehicles, Equipment and Machinery, etc. 24,692,816.30 $ 1,542,774.54 $ 1,206,105.50 25,029,485.34

$179,597,174.54 $ 1,542,774.54 $ 1,206,105.50 $ 179,933,843.58

5. FUND BALANCE APPROPRIATED

Fund balances at December 31, 2012, which were appropriated and included as anticipated revenue in their own respective funds for the year ended December 31, 2013, were as follows:

Fund Type

Current Fund

6. PENSION PLANS

Description of System

Balance December 31, 2012

$ 21,219,054.55 $

Amount Appropriated

12,175,000.00

Substantially all of the County's employees participate in one of the following contributory defined benefit public employee retirement systems which have been established by state statute: the Police and Firemen's Retirement System (PFRS) or the. Public Employees' Retirement System (PERS).



6. PENSION PLANS (continued)

Description of System (continued)

These systems are sponsored and administered by the State of New Jersey Administrative Code, all obligations of the systems will be assumed by the State of New Jersey should the systems terminate.

Public Employees' Retirement System (PERS):

The Public Employees' Retirement System (PERS) was established in January, 1955 under the provisions of N.J.S.A. 43:15A to provide coverage including postretirement health care to substantially all full-time employees of the State or any county, municipality, school district or public agency provided the employee is not a member of another State-administered retirement system. Membership is mandatory for such employees and vesting occurs after 8 to 10 years of service and 25 years for health care coverage. Members are eligible for retirement at age 60 with an annual benefit generally determined to be 1/55th of the average annual compensation for the highest three fiscal years' compensation for each year of membership during years of creditable service. Pension benefits for members enrolled in the system after May 21, 2011 would be based on 1/60th of the average annual compensation for the last five years of service and any five fiscal years of membership that provide the largest benefit to the member of the member's beneficiary. Early retirement is available to those under age 60 with 25 or more years of credited service. Anyone who retires early and is under 55 receives retirement benefits as calculated in the above-mentioned formula but at a reduced rate (one quarter of one percent for each month the member lacks of attaining age 55).

Police and Firemen's Retirement System (PFRS):

The Police and Firemen's Retirement System (PFRS) was established in July 1944 under the provisions of N.J.S.A. 43:16A to provide coverage to substantially all full-time county and municipal police or firemen and State firemen appointed after June 3D, 1944. Membership is mandatory for such employees with vesting occurring after ten years of membership. A member may retire at age 55 with a benefit equal to 2 percent of average compensation for each year of creditable service up to 30 years, plus 1 percent for each year of creditable service in excess for 30 years.

The State of New Jersey, Department of Treasury, Division of Pensions and Benefits, issues publicly available financial reports that include the financial statements and required supplementary information for PERS and PFRS. The financial reports may be obtained by writing to the State of New Jersey, Department of the Treasury, Division of Pensions and Benefits, P.O. Box 295, Trenton, New Jersey 08625-0295.



6. PENSION PLANS (continued)

Contribution Requirements

The contribution policy is set by laws of the State of New Jersey and, in most retirement systems, contributions are required by active members and contributing employers. Plan members and employer contributions may be amended by the State of New Jersey legislation. The pension funds provide for employee contributions based on 6.64% for PERS and 10.00% for PFRS on the employees' annual compensation. Employers are required to contribute at an actuarially determined rate in all Funds except the SACT. The actuarially determined employer contribution includes funding for cost-of-living adjustments and noncontributory death benefits in the PERS and PFRS. In the PERS and PFRS, the employer contribution includes funding for post-retirement medical premiums.

The Division annually charges the County for its respective contribution to the plans based upon actuarial methods. A portion of the cost is contributed by the employees. The County's share of pension costs, which is based upon annual billings received from the State, amounted to $2,543,273.00 and $2,270,785.34 for 2012 and 2011, respectively, for the Public Employees' Retirement System and $741,940.00 and $930,996.00 for 2012 and 2011, respectively, for the Police and Firemen's Retirement System. County employees are also covered by the Federal Insurance Contribution Act.

7. RISK MANAGEMENT

The County is exposed to various risks of loss related to general liability, automobile coverage, damage and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County has obtained insurance coverage to guard against these events which will provide minimum exposure to the County should they occur. During the 2012 calendar year, the County did not incur claims in excess to their coverage and the amount of coverage did not significantly decrease.

The County carries commercial insurance coverage for all risks of loss including employee health and accident insurance. The County has created a trust fund to pay for insurance deductibles.



8. POST-RETIREMENT BENEFITS

A. Plan Overview

Hunterdon County ("Hunterdon") provides post-employment benefits other than pensions ("OPEB") to employees who meet certain criteria. As result of offering such benefits, Hunterdon will be required to report the value of such benefits and the associated costs according to the accounting requirements of Governmental Accounting Standards Board Statement No. 45 Accounting and Financial Reporting "by Employers for Post-Employment Benefits Other than Pensions" (GASB 45").

Hunterdon provides medical benefits to retirees and their covered eligible dependents. Hunterdon pays a portion of the cost for eligible retirees, spouses and dependents. All active employees who retire directly from Hunterdon and meet eligibility criteria may participate.

The summary below identifies the value of benefits at January 1, 2011 and costs for the 2011 Fiscal Year according to the accounting requirements of GASB 45 and summarizes the actuarial valuation results by Hunterdon's active and retired employee groups.

Note that implicit subsidies as required by GASB 45 are factored into all relevant values in this report.

Present Value of Future Benefits: Actives Retirees

Total

Actuarial Accrued Liability: Actives Retirees

Total

GASB 45 Measures

Annual Required Contributions Annual OPEB Cost Employer Contributions, Reflecting

Implicit Rate Subsidies

Employer Contributions (Pay-As-You-Go) 1

January 1, 2011

$ 82,232,554 33,808,756

116,041,310

40,331,038 33,808,756 74,139,794

2011 FY

$ 7,597,948 7,372,485

2,196,463

1,947,405



8. POST-RETIREMENT BENEFITS (continued)

B. Liabilities and Normal Cost

The Actuarial Accrued Liability is the liability or obligation for benefits earned through the valuation date, based on certain actuarial methods and assumptions. The Plan's Actuarial Accrued Liability (at January 1, 2011) is $74,139,794. The Actuarial Accrued Liability represents approximately 63.89% of the present value of future benefits.

Liabilities and Normal Cost: Actuarial Accrued Liability Plan Assets

Unfunded Actuarial Accrued Liability

Normal Cost

January 1, 2011

$ 74,139,794

74,139,794

$ 2,821,600

The Normal Cost for the plan is the amount that the liabilities are expected to increase during the year based on increased eligibility and service.

Normal Cost is the value of benefits expected to be earned during the year, again, based on certain actuarial methods and assumptions. The 2011 Fiscal Year Normal Cost is $2,821,600.

The results were calculated based upon plan provisions and census data, as provided by Hunterdon, along with certain demographic and economic assumptions as recommended by Granton Thorton LLP with guidance from GASB statement and approved by Hunterdon.

C. Demographic Information

Data was provided by Hunterdon County for the 2012 Fiscal Year:

2011 FY Participant Information:

Active Participants Inactive Participants

Total

Employer Contributions: Expected OPEB Contributions: Active Participants Inactive Participants

Total

$

485 193

678

2011 FY

2,196,463

$ 2,196,463




D. Funding Policy

Hunterdon County currently accounts for these post-retirement benefits in a pay-as-you-go basis.

E. Accounting and Actuarial Information

The following exhibits show the Annual Required Contribution (ARC), Annual OPEB Cost (AOC), and projected December 31, 2011 Net IPEB Obligation (NOO):

1. Development of Normal Cost

The Unit Credit cost method was selected. The cumulative Normal Cost across all active participants is $2,821,600.

2. Development of Annual Required Contribution

The Standard sets the method for determining Hunterdon's post-employment benefits accrual, the Annual Required Contribution (ARC), to include both the value of benefits earned during the year (Normal Cost) and a supplemental cost based on an amortization of the Unfunded Actuarial Accrued Liability. Accordingly, the following table shows Hunterdon's 2012 FY ARC based on a 30-year amortization of the Unfunded Actuarial Accrued Liability as a level dollar amount:

Fiscal Year Ending December 31, 2011

Preliminary ARC: a) Normal Cost b) Amortization payment c) Beginning of year contribution d) Interest on contributions

e) Preliminary ARC

$ 2,821,600 4,593,238 7,414,838

183,110

$ 7,597,948




E. Accounting and Actuarial Information (continued)

2. Development of Annual Required Contribution (continued)

Fiscal Year Ending December 31,2011

ARC reflecting maximum amortization period: a) Normal Cost $ 2,821,600

b) Unfunded Liability $ 74,139,794

c) Amortization payment using maximum amortization period $ 4,593,238

d) ARC reflecting maximum amortization period $ 7,414,838

e) Interest of contributions

f) ARC reflecting maximum amortization period adjusted for interest

Annual required contribution

3. Development and Annual OPEB Cost

183,110

$ 7,597,948

$ 7,597,948

The following table shows Hunterdon's Annual OPEB Cost projected to the end of the 2012 Fiscal Year:

Fical Year Ending December 31, 2012

Annual Requred Contrbution (ARC) $ 7,597,948 1,094,857

(1,390,112) Interest on Net OPEB Obligation Adjustment to Annual Requred Contribution

Total Annual OPEB (AOC) $ 7,302,693 ~=====~~




E. Accounting and Actuarial Information (continued)

F.

4. Development of Net OPEB Obligation

Fiscal Year Ending December 31,2012

1. Net OPEB Obligation (NOO) as of January 1, 2012 $ 2. Annual OPEB Cost 3. Annual Employer Contribution

21,897,143 7,302,693

(2,196,463)

4. Net OPEB Obligation as of December 31, 2012 $ 27,003,373 (Estimated)

GASB 45 paragraph 26(a) requires the following elements to be listed in the report. Below is the project schedule of funding progress:

Actuarial Accrued Value of Unfunded Liability as a Assets - Actuarial Actuarial

Value Unit Accrued Accrued Funded Covered Date Credit Liability Liability Ratio Payroll

(a) (b) (b) - (a) (a)/(b) (c) 1/1/2007 0 65,691,094 65,691,094 0.00% N/A 1/1/2009 0 63,663,899 63,663,899 0.00% N/A 1/1/2011 0 74,139,794 74,139,794 0.00% N/A

Plan Provisions

The following summary of plan provisions represents our understanding of Hunterdon County's substantive plan.

Employees who retire from Hunterdon may be eligible for postemployment medical benefits pursuant to the provisions below:

Percentage of Covered

Payroll {(b)-(a)}/(c)

N/A N/A N/A

COUNTY OF HUNTERDON, NEW JERSE'y



F. Plan Provisions (continued)

Eligibility

Current retirees are entitled to subsidized medical coverage if they retired with at least 25 years of service, of had at least 20 years of pensionable service as of June 28, 2011 and remain in pension system for 25 years, or age 62 with 15 years of pensionable service. Future retirees will pay a percentage of their premium cost per Chapter 78 regulations after attaining their 25 years of pensionable service. All other future retirees can elect coverage but will pay for all of the premiums.

Dependent Eligibility

Eligible dependent include the participant's:

• Spouse; • Spouse's, or unmarried children - including legally

adopted children and stepchildren; • Child or relative who is eligible to participate in County plan

as a "dependent" but may not meet the definition of a federal tax dependent for federal income tax purposes.

Benefit Cessation

Coverage ends upon death.

Survivor Eligibility

Survivors are covered but pay for the full cost of coverage.

Types of Plans

Health Plan Options - provided by Horizon Blue Cross Blue Shield of New Jersey.

• HospitallMedical-SurgicallMajor Medical Benefits (Traditional) - No longer offered to new hires.

• Bluecard PPO Benefits (PPO) • Horizon POS Benefits (POS) • Horizon HMO Benefits (HMO)




F. Plan Provisions (continued)

Waiving Coverage

Any retired member can elect to waive coverage.

Benefits Not Valued

The retiree Vision and Dental plans were not valued because the retiree is responsible for 100% of the premium cost.

Hunterdon retained Granton Thornton LLP, to perform a valuation of its post-retirement welfare benefit plans for the purpose of determining its annual cost in accordance with generally accepted actuarial principles and practices.

Information for this note was obtained from excerpts from Granton Thorton LLP's report dated July 3, 2012.

9. DEFERRED COMPENSATION PLAN

The County has instituted a Deferred Compensation Plan ("Plan") pursuant to Section 457 of the Internal Revenue Code and P.L. 1977, C.381; P.L. 1978, C.39; P.L. 1980,C.78; and P.L. 1997, C.116 of the Statutes of New Jersey.

The Plan is an arrangement whereby a public employer may establish a Plan and permit its employees to voluntarily authorize a portion of their current salary to be withheld and invested in one or more of the types of investments permitted under the governing regulations.

The County has engaged a private contractor to administer the Plan. The plan's assets are not the property of the County and therefore are not presented in the financial statements.

As of December 31, 2012 and 2011, the amount held by the third party administrator amounted to $10,929,729 and $9,676,826, respectively.



10. CONTINGENT LIABILITIES

Arbitrage Rebate Calculation

In 1985, under the Tax Reform Act, the Arbitrage Rebate Law went into effect requiring issuers of tax exempt debt obligations to rebate to the Federal Government all of the earnings in excess of the yield on investments of proceeds of such debt issuance (the "rebate arbitrage"). The Rebate Regulations apply to obligations issued after August 31, 1986. The arbitrage rebate liability must be calculated every installment computation date (last day of the fifth bond year) or earlier if the bonds are retired, defeased or refunded and pay at least 90% of the rebatable arbitrage (plus any earnings thereon) within 60 days after such date.

11. CONTINGENT LIABILITIES

Federal and State Grant Programs

The County participates in several federal and state financial assistance grant programs. Entitlement to the funds is generally conditioned upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditures of funds for eligible purposes. These programs are also subject to compliance and financial audits by the grantors or their representatives. As of December 31, 2012, the County does not believe that any material liabilities will result from such audits.

Litigation

There is one pending claim against the County, which involves Significant potential liability on behalf of the County since liability is either not covered by insurance or the projected damages exceed the County insurance deductibles. The matter is as follows:

Petrigliano v. the County of Hunterdon - Superior Court

This lawsuit involves a Prosecutor's office employee, Mr. Farneski and the County of Hunterdon. The plaintiff is asserting claims including sexual harassment by Mr. Farneski. This suit was filed recently and the County counsel filed a motion to dismiss. There has been correspondence to receive an opinion regarding that motion.

The claims for which the County has insurance coverage are being handled by its insurance carrier.

The above was abstracted from the open litigation request prepared by the County of Hunterdon's County Counsel.



12. SECONDARY MARKET DISCLOSURE

Solely for purposes of complying with Rule 1602-12 of the Securities and Exchange Commission, as amended and interpreted from time to time (the "Rule"), and provided that the Bonds are not exempt from the Rule and provided that the Bonds are not exempt from the requirements in accordance with Paragraph (d) of the Rule, for so long as the Bonds remain outstanding (unless the Bonds and the beneficial owners thereof various financial documents relating to the financial condition of the Municipal Securities Rulemaking Board through the Electronic Municipal Access Data Port (the "MSRB").

13. PRIOR PERIOD RESTATEMENT

After analysis performed on certain 2011 account balances, the County is required to restate the following balances:

A. Current Fund: 1. Revenue Accounts Receivable - Hunterdon County Consolidated

Transportation System was reported at $160,564.77 as of December 31, 2011 but should have been $0.

2. Revenue Accounts Receivable - Golf Course was reported at $1,836,041.43 but should have been $0.

3. Revenue Accounts Receivable - Engineering Fees was reported at $24,466.30 as of December 31, 2011 but should have been $0.

4. Revenue Accounts Receivable Agency - Golf Course was reported at $125,000.00 as of December 31,2011 but should have been $0.

5. Reserve for Receivables were reported at $2,420,608.46 as of December 31, 2011 but should have been $274,535.96

B. Trust Fund: 1. County Clerk Trust Fund Cash and Reserve were reported at $0 as of

December 31, 2011 but should have been $457,523.31. 2. Planning Board Developers Escrow Fund Cash and Reserve were

reported at $0 as of December 31, 2011 but should have been $5,147.38.

C. Surrogate's Office: 1. Guardianship Account Cash and Reserve were reported at $3,839,890.19

as of December 31, 2011 but should have been $4,480,481.12.

D. Engineer's Office: 1. Cash and Reserves were reported at $55,255.21 as of December 31,

2011 but should have been $0.

Balance, December 31, 2011

Increased By Receipts: Miscellaneous Revenue Not Anticipated County Tax Levy Revenue Accounts Receivable Various Receivables Interfunds Various Cash Liabilities and Reserves Grant Receivables Current Fund - County Match

Decreased By Disbursements: 2012 Appropriations Various Receivables Interfunds 2011 Appropriation Reserves Various Cash Liabilities and Reserves Grant Reserves



SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS


Reference Regular Fund

A $ 32,125,996.47

A-2 $ 1,901,275.71 A-5 64,409,437.87 A-6 10,680,250.83 A-7 99,015.32 A-8 15,720,019.21 A-10 4,884,598.87 A-12 A-13

97,694,597.81 129,820,594.28

A-3 78,618,200.28 A-7 97,639.92

A-11,A-8 15,720,019.21 A-9 1,776,735.19 A-10 4,944,598.87 A-13

101,157,193.47

A $ 28,663,400.81

$

Schedule A-4

Federal and State Grant Fund

5,628,717.03 183,781.00

8,066.22

5,630,481.75

$ 347,310.67

5,812,498.03 6,159,808.70

5,638,547.97

$ 521,260.73


SCHEDULE OF COUNTY TAX LEVY RECEIVABLES


Reference

Balance, December 31, 2011 A

Increased By: County Tax Levy A-1 $ 64,155,000.00 County Tax Levy - Added and Omitted Taxes A 173,853.96

Decreased By: Cash Received:

County Tax Levy A-2 64,155,000.00 Added and Omitted Taxes A-2 254,437.87

A-4


Schedule A-5

$ 254,437.87

64,328,853.96 64,583,291.83

64,409,437.87

$ 173,853.96

Schedule A-6 COUNTY OF HUNTERDON, NEW JERSEY

CURRENT FUND

SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE


Balance December 31, Balance

2011 Accrued in Collected December 31, Reference (As Restated) 2012 in 2012 2012

County Clerk: Fines and Fees A-2 $ $ 704,787.49 $ 704,645.49 $ 142.00 Realty Transfer Fees A-2 848,414.75 848,414.75

Surrogate Fees A-2 110,055.00 110,055.00 Sheriff Fees A-2 104,613.29 104,613.29 Interest on Investments and Deposits A-2 112,937.37 112,937.37 Rental on County Building A-2 36,561.99 36,561.99 County Planning Board Fees A-2 6,930.21 6,930.21 Health Department - Municipal Health Fees A-2 225,175.00 225,175.00 Hunterdon County Consolidated Transportation System A-2 588,931.81 569,423.36 19,508.45 Golf Course A-2 1,757,818.10 1,757,818.10 Adjuster A-2 2,306.99 2,306.99 Supplemental Social Security Income A-2 255,455.00 255,455.00 Division of Youth and Family Services (DYFS) A-2 312,701.00 312,701.00 Psychiatric Facilities: A-2

Maintenance of Patients in State Institutions for Mental Diseases A-2 1,003,934.00 1,003,934.00 Maintenance of Patients in State Institutions for Mentally Retarded A-2 2,353,739.00 2,353,739.00 Patients in University of Medicine and Dentistry of New Jersey A-2 3,723.00 3,723.00 Division of Developmental Disabilities A-2 32,616.18 32,616.18

N.J. - Reimbursement for Confinement of Prisoners A-2 4,913.50 4,913.50 Surrogate - Increased Fees A-2 92,829.00 92,829.00 County Clerk - Increased Fees A-2 628,388.60 628,388.60 Sheriff - Increased Fees A-2 13,070.00 13,070.00 Library - Cost Allocation A-2 1,500,000.00 1,500,000.00

$ $ 10,699,901.28 $ 10,680,250.83 $ 19,650.45

Reference A Reserve A-2, A-4 A

Agency Welfare Board State of New Jersey Courts 4-H Fair PASP

Analysis of Balance December 31,2012 December 31, 2011


SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE - AGENCY


Balance Dec. 31,2011 (As Restated} Increases

$ 1,359.84 $ 16,844.03 $ 18,729.25 78,524.56

9.00 892.53 1,378.80

$ 20,098.09 $ 97,639.92 $

Reference 8 A-4

Ref.

Above $ 18,722.69 Above 20,098.09

A-1 $ 1,375.40

Schedule A-7

Balance Decreases Dec. 31.2012

16,916.15 $ 1,287.72 79,827.84 17,425.97

892.53 9.00 1,378.80

99,015.32 $ 18,722.69

A-4 8.

Fund

Open Space Trust General Capital Fund


SCHEDULE OF INTERFUNDS


Increases

$ 3,219,054.21 12,500,965.00

$ 15,720,019.21

Reference A-4

Schedule A-a

Decreases

$ 3,219,054.21 12,500,965.00

$ 15,720,019.21

A-4

Sctledule A-9 COUNTY OF HUNTERDON, NEW JERSEY lof4

CURRENT FUND

SCHEDULE OF 2011 APPROPRIATION RESERVES


Balance Balance After Paid or Balance Dec 31,2011 Transfers Charged Lapsed

General Govemment Administration and Executive:

Board of Chosen Freeholders: Salaries and Wages $ 2,589,62 $ 2,589,62 $ 1,860,58 $ 729,04 Other Expenses 41,12;1.46 41,122,46 1,421,65 39,700,81

Audit 4,700,00 4,700,00 4,700,00 Projects Administration:

Salaries and Wages 13,748,18 13,748,18 1,860,58 11,887,60 Other Expenses 1,060,69 1,060,69 1,060,69

Department of Finance: County Treasurer's Office:

Salaries and Wages 44,826,32 44,826,32 5,551,96 39,274,36 Other Expenses 11,498,11 11,498,11 4,749,69 6,748,42

Legal Department: County Counsel:

Salaries and Wages 12,280,99 12,280,99 12,280,99 Other Expenses 259,083,55 259,083,55 35,457,85 223,625,70

County Adjuster's Office: Salaries and wages 70,13 70,13 70,13 Other Expenses . 1,932,85 1,932,85 1,932,85

Administration: Salaries and wages 10,833,06 10,833,06 9,265,69 1,567,37 Other Expenses 1,056,87 1,056,87 345,96 710,91

Human Resources: Salaries and Wages 4,273,10 4,273,10 3,721,16 551,94 Other Expenses 52,296,68 52,296,68 21,541,04 30,755,64

County Clerk: Salaries and Wages 25,581,44 25,581,44 4,824,08 20,757,36 Other Expenses 8,079,18 8,079,18 3,163,69 4,915,49 Election Expense 19,464,11 19,464,11 75,00 19,389,11

Information Technology: Salaries and wages 111.97 111,97 111.97 Other Expenses 104,761.18 104,761.18 17,889.82 86,871.36

Prosecutor's Office: Salaries and Wages 67,253.44 67,253,44 67,253.44 Other Expenses 122,266.09 122,266.09 59,379.27 62,886.82

Purchasing: Salaries and wages 10,984.93 10,984,93 10,984.93 Other Expenses 16,615.16 16,615.16 8,28 16,606,88

Building and Grounds: Salaries and Wages 712.07 712.07 711.09 0,98 Other Expenses 327,972,76 327,972.76 91,692.26 236,280.50

Print Shop: Salaries and wages 3,030.07 3,030.07 3,030.07 Other Expenses 66,539.49 66,539.49 10,101.09 56,438,40

Transporlation: Other Expenses 122,129,23 122,129,23 122,129.23 Group Insurance 874,042,51 874,042,51 874,042.51 Worker's Compensation 22,021.08 22,021.08 22,021,08

Surety Bond Premiums 1,000,00 1,000.00 1,000.00 Other Insurance 10,437.00 10,437.00 10,437,00

Total General Govemment 2,264,374.32 2,264,374.32 278,320,74 1,986,053,58

Judlciarv Surrogate:

Salaries and wages 11,419,62 11,419.62 6,735.30 4,684.32 Other Expenses 5,495.26 5,495,26 300,68 5,194,58

Total Judiciary 16,914.88 16,914,88 7,035.98 9,878,90

Regulation Sheriff's Office


Weights and Measues: Salaries and Wages Other Expenses

Board of Taxation: Salaries and Wages Other Expenses

Shade Tree Commission: Other Expenses

Board of Elections: Salaries and Wages Other Expenses

Fire Marshall: Salaries and Wages Other Expenses

Fire, Police and Rescue Training: Salaries and Wages Other Expenses

Radio and Communications: Salaries and Wages Other Expenses

Emergency Management: Salaries and Wages Other Expenses

County Planning Board: Salaries and Wages Other Expenses

Construction Board of Appeals (N.J.S.52:27D-127): Salaries and Wages Other Expenses

Total Regulation

Roads and Bridges County Funds:


Bridges: Salaries and Wages Other Expenses

Engineering: Salaries and Wages Other Expenses

Vehicle Services: Salaries and Wages Other Expenses

Total Roads and Bridges




$

Balance Dec, 31,2011

20,812.53 17,186.18

2,399.12 571.25

30,323.57 8,343.89

3,910.00

7,704.42 70,579.11

129.11 299.00

79.65 23,493.69

35,235.35 125,954.27

924.57 20,989.00

42,098.51 42,384.81

111.88 9,965.02

463,494.93

9,805.15 480,088.16

4,158.37 155,257.49

50,017.27 73,702.74

9,296.21 70,812.91

853,138.30

$

Balance After Transfers

20,812.53 17,186.18

2,399.12 571.25

30,323.57 8,343.89

3,910.00

7,704.42 70,579.11

129.11 299.00

79.65 23,493.69

35,235.35 125,954.27

924.57 20,989.00

42,098.51 42,384.81

111.88 9,965.02

463,494.93

9,805.15 480,088.16

4,158.37 155,257.49

50,017.27 73,702.74

9,296.21 70,812.91

853,138.30

$

Paid or Charged

20,812.53 7,326.02

1,860.58

1,132.75 5,268.59

5,755.90

122.00 151.92

15,127.61

5,511.68 97,252.92

4,790.68

1,112.40 166,225.58

248,080.30

3,892.21 60,035.93

7,873.55 1,510.20

49,084.97 370,477.16

$

Balance Lapsed

9,860.16

538.54 571.25

29,190.82 3,075.30

3,910.00

7,704.42 64,823.21

7.11 147.08

79.65 8,366.08

29,723.67 2B,701.35

924.57 16,198.32

42,098.51 42,384.81

111.88 8,852.62

297,269.35

9,805.15 232,007.86

266.16 95,221.56

42,143.72 72,192.54

9,296.21 21,727.94

482,661.14

Schedule A-9 20f4

Corrections Jail:


Total Corrections

HeaHh and We~are County HeaHh Services:

Interlocal Services (N.J.SA 40:80A-1): Salaries and Wages Other Expenses

Vector Control: Salaries and Wages Other Expenses

Public HeaHh Nursing Contract: Other Expenses

Voucher Service Senior Services:


Assistance to Supplementary Security Income: State Share Assistance to Dependent Children - County Share

War Veterans: Other Expenses

Human Services Advisory Council: Salaries and Wages Other Expenses

JuvenileJFamily Crisis Intervention UnH - Hunterdon Medical: Center - Contractual (N.J.SA 2A:4A-76-9) Catholic Chamles - Contractual (N.J.S.A. 40:5-29) Special Children Services (N.J.S.A. 9:13-7.8) Mental HeaHh Program - Hunterdon Medical Center - Contractual

(N.J.S.A.40:5-29) Aid to Hunterdon County UnH - N.J. Association for Retarded

CHizens - Contractual (N.J.S.A. 40:5-2.9) Aid to Hunterdon Drug Awareness Program - Contractual

(N.J.S.A. 40:9B-4) Bmeside AduH Day Care - Contractual (N.J.SA 44:12-2) Aid to Hunterdon Helpline - Contractual (N.J.SA 44:12-2) Aid to Big BrotherslSisters Program - Contractual (N.J.S.A. 44:12-2) NORWESCAP North County Senior Center (N.J.S.A. 44:12-2) Legal Aid to Indigent Poor - Contractual (N.J.SA 40:23-8.19) Volunteer Guardianship

County Youth Facility: Juveniles in Need of Supervision - Contractual (N.J.SA 2A:4-42) Somerset County C.OAC.H. Peach - Contractual (N.J.SA 44:12-2) Aid to Women's HeaHh Care - Contractual (N.J.SA 44:12-2) Meals on Wheels - Contractual (N.J.SA 44: 12-2) Student Mentoring Program Unned Cerebral Palsy Human Services InHlatives - Contractual (N.J.SA 44:12-2) Flemington Food Pantry - Contractual (N.J.SA 44:12-2) Daytop Village Inc. Hunterdon Prevention Resources Medication Access Program

Total HeaHh and Welfare




$

Balance Dec, 31, 2011

467,003.01 200,395.92 667,398.93

979.29 9,147.19

564.94 9,556.22

197,672.64 83,360.00

852.30 8,567.88

28,965.00 12,472.00

848.20

16,535.79 17,565.83

60,809.42 13,559.16 8,321.50

31,178.00

32,014.37

26,151.50 9,498.76

12,362.34 11,380.47 2,750.00 2,250.00 9,504.00 1,914.00

25,888.81 2,154.00 7,600.00

13,837.00 4,000.00 7,250.00 7,674.59

23,680.00 5,669.58 1,203.00

14,442.61 5,850.00

728,030.39

$

Balance After Transfers

467,003.01 200,395.92 667,398.93

979.29 9,147.19

564.94 9,556.22

197,672.64 83,360.00

852.30 8,567.88

28,965.00 12,472,00

848.20

16,535.79 17,565.83

60,809.42 13,559.16 8,321.50

31,178.00

32,014.37

26,151.50 9,498.76

12,362.34 11,380.47 2,750.00 2,250.00 9,504.00 1,914.00

25,888.81 2,154.00 7,600.00

13,837.00 4,000.00 7,250.00 7,674.59

23,680.00 5,669.58 1,203.00

14,442.61 5,850.00

728,030.39

$

Paid or Charged

245,583.95 193,693.60 439,277.55

436.58

9,141.86

83,333.34 505.00

869.55

9,265.56

57,017.66 10,535.00

8,321.50

31,178.00

31,973.87

26,151.50 9,496.76

12,362.34 11,380.47

2,750.00 2,250.00 9,504.00 1,912.00

11,122.30 2,154.00 7,600.00

4,000.00 7,010.00 6,354.59

4,914.81 1,203.00

14,442.50 5,850.00

383,036.19

$

Balance Lapsed

221,419.06 6,702.32

228,121.38

979.29 8,710.61

564.94 414.36

114,339.30 82,855.00

852.30 7,698.33

28,965.00 12,472.00

848.20

16,535.79 8,300.27

3,791.76 3,024.16

40.50

2.00

2.00

14,766.51

13,837.00

240.00 1,320.00

23,680.00 754.77

0.11

344,994.20

Schedule A-9 30f4

COUNTY OF HUNTERDON, NEW JERSEY Schedule A-9 CURRENT FUND 4014



Balance Balance After Paid or Balance Dec, 31,2011 Transfers Charged Lapsed

Educational Superintendent of Schools:

Salaries and Wages $ 8,541.61 $ 8,541.61 $ 8,541.61 Other Expenses 4,822.58 4,822.58 $ 566.47 4,256.11

Rutgers Coop. Extension Services: Salaries and Wages 3,859.95 3,859.95 3,800.00 59.95 Other Expenses 6,426.06 6,426.06 840.71 5,585.35

Reimbursement for Residents Attending Out-of-County Vocational and Technical School (N.J.SA 18A:54-34.4) 112,200.00 112,200.00 39,000.00 73,200.00

Reimbursement for Residents Attending Out-of-County Two Year Colleges (N.J.S.A. 18A:64A-23) 31,597.34 31,597.34 6,803.84 24,793.50

Joint County College (N.J.SA 18A:64A-24) 13,689.58 13,689.58 13,689.58 Total Educational 181,137.12 181,137.12 51,011.02 130,126.10

Recreational Parks and Recreation:

Salaries and Wages 30,503.17 30,503.17 5,263.00 25,240.17 other Expenses 44,416.31 44,416.31 11,779.56 32,636.75

T oIal Recreation 74,919.48 74,919.48 17,042.56 57,876.92

Unclassified Utilities:

Gasoline 83,085.19 83,085.19 83,085.19 Electricity 83,686.11 83,686.11 2,567.58 81,118.53 Telephone 97,083.40 97,083.40 23,790.80 73,292.60 Natural Gas 64,214.47 84,214.47 191.06 64,023.41 Heating Oil 14,605.55 14,605.55 398.07 14,207.48 Water 5,259.44 5,259.44 955.15 4,304.29 Sewer 16,593.00 16,593.00 16,593.00 Disposal Service 15,120.22 15,120.22 7,271.71 7,848.51 Street Lighting 10,000.00 10,000.00 10,000.00

Total Unclassified 409,647.38 409,647.38 35,174.37 374,473.01

Total Operations 5,659,055.73 5,659,055.73 1,747,601.15 3,911,454.58

Contingent 15,000.00 15,000.00 15,000.00

Total Operations Including Contingent 5,674,055.73 5,674,055.73 1,747,601.15 3,926,454.58

Deferred Charges and StatutolY Expenditures Statutory Expenditures:

Contribution to: Public Employees' Retirement System 458,061.66 458,061.66 458,061.66 Social Security System (OASI) 253,599.52 253,599.52 253,599.52 Disability Insurance 29,134.04 29,134.04 29,134.04

Total Deferred Charges and Statutory Expenditures 740,795.22 740,795.22 29,134.04 711,661.18

Total General Appropriations $ 6,414,850.95 $ 6,414,850.95 $ 1,776,735.19 $ 4,638,115.76 Reference Below Below A4 A-1

A Appropriation Reserves $ 5,529,974.86 A Reserve for Encumbrances 884876.09

Above ! 1l,'m,!i5!l.!!5

Liabilities and Reserves

Liabilities: Due to State of N.J. - Realty Transfer Fees Due to State of N.J. - Records Prevention Accounts Payable

Reserve for: Tri-Centennial


SCHEDULE OF VARIOUS LIABILITIES AND RESERVES


Reference

Balance Dec. 31,2011

$ 42,582.63

60,000.00

$ 102,582.63

8

$

$

Increases

4,124,947.87 759,651.00

4,884,598.87

A-4

Decreases

$ 4,124,947.87 759,651.00

60,000.00

$ 4,944,598.87

A-4

Schedule A-10

Balance Dec. 31,2012

$ 42,562.63

$ 42,582.63

8


SCHEDULE OF FEDERAL AND STATE GRANT FUND INTERFUND


Reference


Increased By: Federal and State Grant Fund Reserves Cancelled A-13 $ 313,779.42 Payment Due to Grantor A-12 8,131.00

Decreased By: Cash Disbursements A-4 8,066.22 Federal and State Grant Fund Receivables

Cancelled A-12 313,844.20

Balance, December 31,2012 A

Schedule A-11

$

321,910.42

321,910.42

321,910.42

$

Federal Assistance: U.S. Department of Health and Human Services:

N.J. Department of Community Affairs: 2008 Area Plan Grant 2009 Area Plan Grant 2010 Area Plan Grant 2011 Area Plan Grant 2012 Area Plan Grant

U.S. Dapartment of Labor. 2012 Human Services Advisory Council

U.S. Department of Transportation: 2011-2012 FTASection 5311 201IJ..2011 FTASection 5311 2012 Transportation / TIP 2011 Transportation !TIP

U.S. Department of Justice: NJ Department of Law and Public Safety:

COPS Grant 2011·2012 Victims Assistance Grant 2012-2013 Victims Assistance Grant 2011 Victim Witness Advocacy 2012 Victim Witness Advocacy 2011-2012 Kids and Riding Safe 201IJ..2011 Kids are Riding Safe

Sexual AsSBUH Nurse ExaminerlResponse: 2010 SANEISART 2011 SANEISART 2012 SANEISART

2011 Byrne Formula Grant (Multl-Jurisdictional Narcotics Task Force)

2012 Byrne Formula Grant (Multl-Jurisdictional Narcotics Task Force)

North Jersey Transportation Planning Authority (NJIT): 2010-2011 Subregional Transportation Planning 2011-2012 Subregional Traffic Sign Inventory 2011·2012 Subregional Transportation Planning 2012-2013 Subregional Transportation Planning

N.J. Transit Corporation: 2010 Job Access/Reverse Commute 2011 Job AccessJReverse Commute 2012 Job AccesslReverse Commute

Department of Housing and Urban Development 2010 Small Cities Community Development Housing Preservation Program

U.S. Department of Homeland Security: 2007 Homeland Security 2008 Homeland Security 2009 Homeland Security 2010 Homeland Security 2011 Homeland Security 2012 Homeland Security Buffer Zone Protection Program 2010 Juvenile Accountability Incentive 2011 Juvenile Accountability Incentive 2012 Juvenile Accountability Incentive 2012-13 Kids Are Riding Safe

2011 FEMA Performance Grant 2012 FEMA Performance Grant Federal Center for Disease Control:

201IJ..2011 State HeaHh Services 2011-2012 State HeaHh Services

Low Income Home Energy


SCHEDULE OF FEDERAL AND STATE GRANTS RECEIVABLE


Balance December 31, Budget

2011 Revenue Received

53,882.00 30,076.00 37,889.00 51,576.00 36,549.00

732,166.00 703,667.00

73,742.00 73,742.00

439,098.00 439,098.00 60,872.02 60,872.02

33,768.00 16,884.00 25,326.00 25,326.00

250,000.00 166,068.73 85,949.00 85,949.00

86,206.00 12,385.00 12,385.00

6,473.00 6,473.00 19.975.00 18,560.00

190.00

24,011.19 70,000.00 34,058.50

47,178.00

19,892.00 19,892.00

45,673.00 15,224.00

8,129.48 133,000.00 16,770.69 51,904.00 51,903.00

51,904.00

20,429.04 20.429.04 80,000.00 20,000.00 73,438.27

120,000.00

133.333.00 77,686.00 55,000.00

154,583.79 153,724.99 118,997.95 118,698.69 613,702.46 610,423.73 468,116.67 18,205.00 226,461.83 114,285.50

127,330.61 66,932.31 66,729.17

335.80 335.80 8,065.00 7,104.71

6,258.00 10.000.00

50,000.00 50,000.00 55,000.00

16,254.00 306,814.00 237,834.00

2,107.00 2,107.00

Transfers Payment Due To/From Cancelled to Grantor

190.00

24,011.19

8,129.48

1.00

858.80 299.26

203.14

16,254.00

Balance December 31,

2012

53,882.00 30,076.00 37,889.00 15,027.00 28,499.00

16,884.00

83,931.27

86,206.00

1,415.00

35,941.50 47,178.00

30,449.00

116,229.31

51,904.00

26,561.73 120,000.00

55,647.00 55,000.00

3,278.73 449,911.67 112,176.33 127,330.61

960.29 6,258.00

10,000.00

55,000.00

68,980.00

ScheduleA-12 1012

Schedule A-12

COUNTY OF HUNTERDON, NEW JERSEY 20f2

CURRENT FUND

SCHEDULE OF FEDERAL AND STATE GRANTS RECEIVABLE


Balance Balance December 31, Budget Transfers Payment Due December 31,

2011 Revenue Recejved ToIFrom Cancelled to Grantor ~ State Assistance:

Office of the Govenor. 2011 Municipal Alliance Program 99,812.94 $ 98,199.74 $ 1,613.20 2012 Municipal Alliance Program 161,502.00 54,857.16 105,644.84

N.J. Department of Health and Senior Services Health Service Contract:

2011 Right-to-Know 2,404.50 2,404.50 2012 Rlght-to-Know 9,618.00 4,809.00 4,809.00 2011 SSH (Homele .. ) 2,000.00 2,000.00 2012 SSH (Homele .. ) 57,378.00 57,378.00 HIV Councellng and Testing 59,800.00 24,435.00 35,365.00 SHJIP Program 20,218.00 20,218.00

N.J. Juvenile Justice Commission: 2011 Juvenile Justice 147,535.32 147,535.32 2011 S.S.B.G.I Family Court 76,408.00 76,408.00 2012 S.S.B.G.I Family Court 97,157.00 47,979.80 49,177.20 2012 State/Community Partnership 191,117.00 88,917.70 102,199.30

N.J. Department of Human Services 2011 Personal Assistance Services Program (PASP) $ 8,131.00 B,131.0o 2012 Personal Assistance Services Program (PASP) 57,056.00 57,056.00 2012 SHIP Program 27,000.00 16,200.00 10,BOO.00

N.J. Department of Community Affairs 2012 Universal Service Fund 1,185.00 1,185.00

N.J. Department 01 Stata: 2011 Stale Council on Arts 9,007.00 9,007.00 2012 Stale Council on Arts 63,908.00 54,322.00 9,586.00

N.J. Historical Commission: 2010-2011 N.J. Hislorical Commission GOS 1,971.90 1,971.90 2011-2012 N.J. Hislorical Commission GOS 13,146.00 11,174.10 1,971.90

Senior Citizen and Disabled Resident 2012 Transportation Assistance (Casino Revenue) 431,328.00 311,524.56 $ (20,225.55) 140,028.99 2011 Transportation Assistance (Casino Revenue) 219,903.41 204,768.45 15,136.98 2010 Tranaportation Assistance (Casino Revenue) 20,225.55 20,225.55

N.J. Department of Environmental Protection: 2011 County Environmental Health Act 73,351.00 69,560.00 $ 3,791.00 2012CEHA 150,163.00 97,252.00 52,911.00 2012 Clean Communities 61,983.49 61,963.49 2012 Wastewater Management 40,000.00 40,000.00 2012 Solid Waste Services Tax 110,000.00 110,000.00

N.J. Department 01 Chlldran and Families: 2012 Tille XX Transportation 133,463.00 133,463.00 2010-2011 FTA5311:

Stale Share 30,436.01 30,436.01 County Shara 30,436.01 30,436.01

2012-2013 FTA 5311: State Share 203,507.50 203,507.50 County Sham 203,507.50 203,507.50

N.J. Department of State: 2007 PARIS Grant 260,108.33 260,108.33 PARISGrent 153,448.25 153,448.25

N.J. Highlands Water Protection and Planning Council: Highlands Assessment Plan 20,000.00 20,000.00 Highlands Sustainable Agriculture 75,000.00 75,000.00

Wildlife Habitat Incentive Program 2,988.25 701.25 (750.00) 3,037.00 Body Armor Prugrem:

2012 BocIy Annor Program 8,767.95 8,767.95 HAVA261 2,000.00 940.00 1,050.00 N.J. Department of Health and Senior Services:

2011 Comprahensive Alcohol Program 132,089.00 132,089.00 2012 Comprahensive Alcohol Program 244,340.00 168,637.00 75,703.00

Local Aselatance: 2012 MRC capacity Bldg Award 5,000.00 5,000.00

5,130,322.01 3690913.05 5,629,467.03 !750.001 313844.20 ! 8131.00 2,898,804.83

Relerance A 10.2 M 10.11 10.11 A

Schedule A-13

COUNTY OF HUNTERDON, NEW JERSEY ~

FEDERAL AND STATE GRANT FUND

SCHEDULE OF FEDERAL AND STATE GRANT RESERVES


Balance Transferred Balance December 31, From 2012 December 31,

Grant 2011 Budget Expended Cancelled 2012

Federal Aid U.S. Department of Health and Human Services:

N.J. Department of Community Affairs 2007 Area Plan Grant $ 50,550.61 $ 50,550.61 2008 Area Plan Grant 26,112.60 26,112.60 2009 Area Plan Grant 40,374.09 40,374.09 2010 Area Plan Grant 10,893.33 10,893.33 2011 Area Plan Grant 157,744.51 $ 156,310.62 1,433.89 2012 Area Plan Grant $ 395,365.00 317,120.60 78,244.40

U.S. Department of Labor: 2011 Human Services Advisory Council:

Federal Share 1,894.61 1,894.61 2012 Human Services Advisory Council:

Federal Share 73,742.00 73,742.00 County Match 15,405.00 12,099.05 3,305.95

U.S. Department of Transportation: 2011-2012 FTA 5311:

Federal Share 292,732.00 292,732.00 County Match 146,366.00 146,366.00

2012-2013 FTA 5311: Federal Share 271,343.00 120,302.73 151,040.27 County Match 135,672.00 135,672.00

U.S. Department of Justice: N.J. Department of Law and Public Safety:

2011-2012 Victim Assistance Grant 63,901.00 63,901.00 2012-2013 Victim Assistance Grant 86,206.00 13,839.00 72,367.00

North Jersey Transportation Planning Authority (NJIT): 2010-2011 Subregional Transportation Planning 8,129.48 $ 8,129.48 2012-2013 Subregional Transportation Planning 51,904.00 13,344.43 38,559.57 Subregional Transportation Planning 39,495.05 39,495.04 0.01 Subregional Traffic Sign 133,000.00 75,610.62 57,389.38

N.J. Transit Corporation: 2010 Job Access/Reverse Commute 20,429.04 20,429.04 2011 Job Access/Reverse Commute 80,000.00 20,000.00 80,199.69 19,800.31 2012 Job Access/Reverse Commute 120,000.00 $ 120,000.00





Balance Transferred December 31, From 2012

Grant 2011 Budget

Department of Housing and Urban Development Small Cities Community Development $ 122,561.23 $

Housing Preservation Program 55,000.00 COPS Grant 207,344.50

2007 Homeland Security 858.80 2008 Homeland Security 130,403.22 2009 Homeland Security 600,721.86 2010 Homeland Security 445,449.54 2011 Homeland Security 226,461.83 2012 Homeland Security $ 127,330.61 Buffer Zone Protection Program 23,033.68 2010-2011 Kids are Riding Safe 190.00 2011-2012 Kids are Riding Safe 15,925.00 2012-2013 Kids are Riding Safe 10,000.00 2010-2011 SANEISART 24,011.19 2011-2012 SANEISART 59,529.00 2012-2013 SANEISART 47,178.00 2010 Juvenile Accountability incentive 335.80 335.80 2011 Juvenile Accountability incentive 1,613.49 (335.80) 2012 Juvenile Accountability incentive 6,258.00 2011 FEMA Performance Grant 50,000.00 2012 FEMA Performance Grant 55,000.00

Federal Center for Disease Control: 2011-2012 State Health Services 270,403.42 2010-2011 State Health Services 20,501.33

Total Federal Aid 3,325,966.21 1,415,403.61

Expended Cancelled

94,772.58

132,986.43 $ 858.80

130,103.96 299.26 596,612.56

82,147.95 119,633.70

22,830.54 203.14 190.00

14,510.00 3,000.00

24,011.19 23,587.50

8,288.00

1,613.49 4,409.83

50,000.00

241,354.25 4,310.00 16,191.33

2,957,547.21 49,883.21


2012

27,788.65 55,000.00 74,358.07

0.00 4,109.30

363,301.59 106,828.13 127,330.61

0.00

1,415.00 7,000.00

35,941.50 38,890.00

335.80 1,848.17

55,000.00

29,049.17

1,733,939.40

Schedule A-13 2of5

Office of the Governor: 2011 Municipal Alliance Program 2012 Municipal Alliance Program

N.J. Department of Health and Senior Services: Health Service Contract:

2011 Rlght-to-Know 2012 Rlght-ta-Know

N.J. Juvenile Justice Commission: 2011 Juvenile Justice 2011 SSBGlFamily Court 2012 SSBG/Family Court 2012 State/Community Partnership

N.J. Department of Community Affairs 2012 Universal Service Fund 2011 Area Plan Grant 2012 Area Plan Grant

N.J. Department of Environmental Protection: 2006 Solid Waste Services Tax Entitlement 2010 Solid Waste Services Tax Entitlement 2011 Solid Waste Services Tax Entitlement 2012 Solid waste Services Tax Entitlement

Body Armor Program: 2008 Body Armor Program 2009 Body Armor Program 2011 Body Armor Program 2012 Body Armor Program

N.J. Department of State: 2011 State Council on Arts 2012 State Council on Arts

2011 TransportationITlP 2012 TransportationITlP N.J. Historical Commission:

2010-2011 Historic Commission GOS 2011-2012 Historic Commission GOS

N.J. Department of Children and Families: 2011 Title XX Transportation

State Share County Match

2012 Title XX Transportation State Share County Match

N.J. Department of Human Services: 2011 Personal Assistance Services Program 2012 Personal Assistance Services Program 2011 SSH Homeless 2012 SSH Homeless 2011 SHIP Program





$


2011

43,750.00

70.40

35,549.18 23,271.41

129,038.60

6,399.94 5,939.15

147,195.00

1,099.47 11,516.81

8,827.85

10,143.44

33,768.00

13,146.00

129,448.00 32,704.00

28,798.00

57,378.00

8,107.50

$

Transferred From 2012

Budget

161,502.00

9,618.00

97,157.00 191,117.00

1,185.00

336,801.00

2,466.00

(2,466.00) 110,000.00

8,767.95

63,908.00

33,768.00

13,146.00

133,463.00 32,704.00

57,056.00

57,378.00

$

Expended

42,139.80 133,352.00

70.40 2,325.00

35,549.18 23,271.41 64,944.00

154,334.70

1,185.00 129,038.60 270,146.66

4,329.10 5,939.15

71,628.00 79,911.00

1,099.47 11,516.81 8,827.85 2,514.01

10,143.44 48,444.00

13,146.00 5.00

129,448.00 32,704.00

3,629.25

20,667.00 3,227.94

57,378.00

8,107.50

$


2012

1,610.20 28,150.00

7,293.00

32,213.00 36,782.30

66,654.34

4,536.84

73,101.00 30,089.00

6,253.94

15,464.00 33,768.00 33,768.00

13,141.00

129,833.75 32,704.00

8,131.00 53,828.06

57,378.00

Schedule A-13 30f5






Grant 2011 Budget

2012 SHIP Program $ 27,000.00 $ 2011 Comprehensive Alcohol Program $ 25,741.72 2012 Comprehensive Alcohol Program 244,340.00

Senior Citizen and Disabled Resident 2012 Transportation Assistance (Casino Revenue) 451,553.55 2011 Transportation Assistance (Casino Revenue) 219,903.41 2010 Transportation Assistance (Casino Revenue) 20,225.55 (20,225.55)

N.J. Department of Environmental Protection: 2011 Clean Communities 18,755.76 2012 Clean Communities 61,963.49 2011 CEHA 39,099.21 2012 CEHA 150,163.00 2009 Wastewater Management 40,000.00

N.J. Department of Law and Public Safley: 2011 Victim Witness Advocacy - Supplement 12,385.00 2012 Victim Witness Advocacy - Supplement 6,473.00 2011 Narcotics Task Force 12,422.00 2012 Narcotics Task Force 45,673.00

N.J. Department of State: 2007-2008 Public Archives and Records Infrastructure 268,713.48

2009-2010 PARIS Grant 456,749.27 U.S. Department of Agriculture:

Wildlife Habitat Incentive 3,738.25 N.J. Highlands Water Protection and Planning Council:

Highlands Assessment Plan 35,000.00 Highlands Sustainable Agriculture 75,000.00 Enhanced 911 General Assistance 4,479.96 2007 Enhanced 911 General Assistance 7,341.01 2008 Enhanced 911 General Assistance 10,612.30

N.J. Transit Corporation: 2011-2012 FTA 5311 146,366.00 2012-2013 FTA 5311 135,672.00

N.J. Department of CommunitY Affairs 2011 HIV Counseling and Testing 59,411.88

Total State Aid 2,142,095.55 2.450,183.44

Expended

7,091.38 25,741.72

217,981.50

368,900.69 204,766.45

18,755.76 43,744.10 35,309.33 $ 99,207.60

12,385.00 6,473.00

12,422.00 19,030.00

8,607.15 1,413.86

701.25

15,000.00

4,479.96 7,341.01

10,612.30

146,366.00

24,047.00

2,659,399.34

Cancelled

$

3,789.88

260,106.33

263,896.21


2012

19,908.62

26,358.50

82,652.86 15,136.96

18,219.39

50,955.40 40,000.00

26,643.00

455,335.41

3,037.00

20,000.00 75,000.00

135,672.00

35,364.88

1,668,983.45

Schedule A-13 40f5

Local Programs HAVA261 Low Income Home Energy Assistance 2012 MRC Capacity Building Award 2011 MRC Capacity Building Award 2010 MRC Capacity Building Award 2008 MRC Capacity Building Award

Total Local Programs

Grant Totals

FederaVState Grant Fund Added by N.J.S. 40A:4-87 Original Budget County Matching

Federal Expenditures State Expenditures County Match Expenditures Local Program Expenditures

COUNTY OF HUNTER DON, NEW JERSEY





2011 Budget

$ 2,000.00 $ 2,107.00 5,000.00

$ 5,000.00 4,020.92

550.00

9,570.92 9,107.00

$ 5,477,632.68 $ 3,874,694.05 $

Reference A Below

A-3 $ 1,325,918.05 A-3 2,364,995.00 A-4 183,781.00

Above $ 3,874,694.05

$

A-4 $

Expended Cancelled

1,978.20 2,107.00

4,879.08 4,020.92

550.00

13,535.20

5,630,481.75 $ 313,779.42

Below A-11

2,799,082.16 2,626,695.34

191,169.05 13,535.20

5,630,481.75

$

$


2012

21.80

5,000.00 120.92

5,142.72

3,408,065.56

A

Schedule A-13 5 of 5

COUNTY OF HUNTERDON, NEW JERSEY TRUST FUND



Reference

Balance, December 31,2011 (As Restated) B $ 19,985,007.41

Cash Receipts: General Trust B-2 $ 1,376,276.84 Payroll Deduction Account 8-3 16,257,521.22 Self-I nsurance 8-4 419,428.35 Open Space B-5 6,651,979.66 Unemployment Insurance B-6 127,081.40 Seized Assets Trust Fund 8-7 86,834.97 Law Enforcement Trust Fund 8-8 36,822.62 Asset Maintenance Account B-9 48.60 Federal Equitable Sharing Program 8-10 155,185.22 Community Development 810ck Grant 8-11 69,142.80 Developer's Trust 8-12 106.91 Board of Recreation Commissioners 8-13 6.84 Personal Attendant Service Program 8-14 15.32 Sutton Escrow 8-15 14.88 AFLAC 8-16 39,591.38 County Clerk Trust 8-17 66,089.20

25,286,146.21 45,271,153.62

Cash Disbursements: General Trust B-2 1,211,258.66 Payroll Deduction Account 8-3 16,221,640.18 Self-Insurance 8-4 861,432.53 Open Space 8-5 6,599,350.30 Unemployment Insurance B-6 199,526.29 Seized Asset Trust Fund 8-7 43,370.21 Law Enforcement Trust Fund 8-8 25,395.01 Asset Maintenance Account B-9 125.00 Federal Equitable Sharing Program 8-10 113,926.27 Community Development 810ck Grant 8-11 45,000.00 Developer's Trust 8-12 29.17 Board of Recreation Commissioners 8-13 20,659.47 Personal Attendant Service Program 8-14 1,378.80 AFLAC 8-16 40,166.95 County Clerk Trust 8-17 107,613.92

25,490,872.76

8alance, December 31, 2012 8 $ 19,780,280.86

Schedule 8-1

Schedule B-2


SCHEDULE OF GENERAL TRUST FUND RESERVES


Balance Balance December 31, December 31,

2011 Increase Decreased 2012 Reserve:

Motor Vehicle Fines Pledged to Road Maintenance and Construction $ 901,739.08 $ 699,319.10 $ 758,426.63 $ 842,631.55

Road Opening Deposits 105,479.57 500.00 105,979.57 Road Maintenance and Performance Bonds 298,248.13 298,248.13 Bid Deposits Refundable 6,696.60 6,696.60 Special Activities - Senior Services 154,908.49 162,252.10 103,168.29 213,992.30 Recreational Memorial Gifts 14,576.89 4,069.50 3,213.80 15,432.59 Special Recreation Trust 551,769.93 307,439.~8 198,954.56 660,255.05 Board of Taxation Appeal Fees 221,269.02 41,440.00 5,512.00 257,197.02 Driveway Performance Bonds 93,500.00 4,000.00 4,000.00 93,500.00 Document Fee Account - Surrogate 33,099.31 4,152.00 10,082.00 27,169.31 Environmental Quality and Enforcement 69,888.01 14,686.89 36,658.59 47,916.31 Senior Health Services 144,484.11 33,550.77 61,397.76 116,637.12 Sheriffs Trust 36,211.36 6,912.00 584.40 42,538.96 Snow Removal 79,623.30 79,623.30 Cultural and Heritage 19,587.93 2,206.00 3,244.97 18,548.96 Weights and Measures 97,109.12 15,270.50 25,000.00 87,379.62 Sheriffs Project Lifesaver Program 1,341.05 705.00 1,015.66 1,030.39 Attorney ID Program 825.00 150.00 975.00

$ 2,7501733.60 $ 1,376,276.84 $ 11211,258.66 $ 2,915,751.78

Reference B B-1 B-1 B

Schedule B-3


SCHEDULE OF RECEIPTS AND DISBURSEMENTS PAYROLL DEDUCTION ACCOUNT

Year ended December·31, 2012


2011 Increased Decreased 2012 Reserve:

F.I.CA $ 871.26 $ 3,762,715.80 $ 3,762,685.92 $ 901.14 P.E.R.S. 214,127.93 5,635,813.40 5,600,711.37 249,229.96 Contributory Insurance 9,491.84 99,704.61 98,437.53 10,758.92 Savings Bonds 125.00 125.00 Employee Council Dues 14.65 214,084.01 214,140.02 (41.36) Probation - Support 0.28 82,914.59 82,914.59 0.28 Federal Withholding Tax 1,663.20 3,394,159.59 3,394,159.59 1,663.20 Pennsylvania Withholding 66,500.87 66,500.87 Pennsylvania Local Withholding 21,820.62 21,820.62 New Jersey Gross Income Tax 10.25 728,777.91 728,772.18 15.98 Unemployment and Disability 2,152.57 134,661.12 134,661.25 2,152.44 Deferred Compensation 525,429.09 525,429.09 MET Life 320.96 2,918.16 2,918.16 320.96 MIS Life 150.45 24,471.79 24,471.79 150.45 Private Disability Insurance Flex 363.52 19,964.24 19,921.35 406.41 AFLAC Dental 150.11 150.11 AFLAC Vision 244.85 27,254.85 27,490.14 9.56 Pre-Tax Health Insurance 139,165.28 139,165.28 COPECWA 48.00 48.00 Cancer Care 49.80 5,696.40 5,696.40 49.80 Medical Flex 33,688.56 33,688.56 Dependent Care 0.03 5,875.20 5,875.23 DELTA Dental 202,930.94 202,930.94 AFLAC Life 1,040.16 1,040.16 Credit Union 885,735.69 885,735.69 H.M.O. 230,837.89 230,837.89 Garnishments 11,312.45 11,312.45

$ 229,736.70 $ 16,257,521.22 $ 16,221,640.18 $ 265,617.74·

Reference B B-1 B-1 B


SCHEDULE OF RESERVE FOR SELF-INSURANCE TRUST SELF-INSURANCE TRUST FUND



I ncreased By: I nterest Earned Current Fund Appropriation Recoveries on Claims

Decreased By: Claims and Insurance Premiums Paid

by Self-Insurance Trust Fund


Reference

B

$

8-1

8-1

8

461.13 400,000.00 18,967.22

Schedule 8-4

$ 1,644,553.71

419,428.35 2,063,982.06

861,432.53

$ 1,202,549.53


SCHEDULE OF RESERVE FOR OPEN SPACE


Increased By: Open Space Tax - 2012 Levy Open Space Tax - Added and Omitted Interest Earned

Decreased By: Open Space Expenditures



Reference

B

B-1

B-1

B

$ 6,581,000.00 26,948.29 44,031.37

Schedule B-5

$ 13,209,189.32

6,651,979.66 19,861,168.98

6,599,350.30

$ 13,261,818.68


SCHEDULE OF RESERVE FOR UNEMPLOYMENT COMPENSATION


Increased By:

Interest Earned Current Fund Appropriations Contributions

Decreased By: Cash Disbursed



Reference

B

$

B-1

B-1

B

215.84 50,000.00 76,865.56

Schedule B-6

$ 443,938.28

127,081.40

571,019.68

199,526.29

$ 371,493.39


SCHEDULE OF RESERVE FOR SEIZED ASSETS TRUST FUND


Reference

Balance, December 31,2011 B

I ncreased By: I nterest Earned $ 6.30 Cash Receipts 86,828.67

B-1

Decreased By: Cash Disbursements B-1


Schedule B-7

$ 20,408.49

86,834.97

107,243.46

43,370.21

$ 63,873.25


SCHEDULE OF RESERVE FOR LAW ENFORCEMENT TRUST FUND


Reference

Balance, December 31, 2011 B

I ncreased By: Interest Earned $ 122.62 Cash Receipts 36,700.00

B-1



SCHEDULE OF RESERVE FOR ASSET MAINTENANCE ACCOUNT


Reference


Increased By: Cash Receipts B-1



Schedule B-8

$ 90,813.43

36,822.62 127,636.05

25,395.01

$ 102,241.04

Schedule B-9

$ 7,408.80

48.60 7,457.40

125.00

$ 7,332.40


SCHEDULE OF RESERVE FOR PROSECUTOR'S FEDERAL EQUITABLE SHARING PROGRAM


Reference


I ncreased By: Cash Receipts B-1



Schedule B-10

$ 413,816.91

155,185.22 569,002.13

113,926.27

$ 455,075.86


Schedule B-11

SCHEDULE OF RESERVES FOR COMMUNITY DEVELOPMENT BLOCK GRANT


Increased By: Interest Earned Cash Receipts

Decreased By: Cash Disbursements



Reference

B

$ 1,391.54 67,751.26

B-1

B-1

B

SCHEDULE OF RESERVES FOR DEVELOPER'S TRUST FUND


Reference





$ 412,043.51

69,142.80

481,186.31

45,000.00

$ 436,186.31

Schedule B-12

$ 213,799.26

106.91

213,906.17

29.17

$ 213,877.00

COUNTY OF HUNTERDON. NEW JERSEY TRUST FUND

SCHEDULE OF RESERVE FOR BOARD OF RECREATION COMMISSIONERS

Year ended December 31. 2012

Reference

Balance. December 31.2011 B $



Balance. December 31.2012 B $

Schedule B-13

31,478.53

6.84

31,485.37

20.659.47

10.825.90

Schedule B-14

SCHEDULE OF RESERVE FOR PERSONAL ATTENDANT SERVICE PROGRAM

Year ended December 31.2012

Reference

Balance. December 31.2011 B $ 15.559.56

Increased By: Cash Receipts B-1 15.32

15.574.88 Decreased By:

Cash Disbursements B-1 1.378.80

Balance. December 31.2012 B $ 14.196.08


SCHEDULE OF RESERVE FOR SUTTON ESCROW FUND


Reference




SCHEDULE OF RESERVE FOR AFLAC FUND


Reference




Balance, December 31 , 2012 B

Schedule B-15

$ 14,885.70

14.88

$ 14,900.58

Schedule 8-16

$ 23,970.92

39,591.38

63,562.30

40,166.95

$ 23;395.35


SCHEDULE OF RESERVE FOR COUNTY CLERK TRUST


Reference

Balance, December 31,2011 (As Restated) B




Schedule B-17

$ 457,523.31

66,089.20 523,612.51

107,613.92

$ 415,998.59

COUNTY OF HUNTERDON, NEW JERSEY GENERAL CAPITAL FUND

SCHEDULE OF GENERAL CAPITAL CASH AND INVESTMENTS


Increased By Cash Receipts: Fund Balance Budget Appropriation Grant Receipts Capital Improvement Fund Various Reserves

Decreased By Cash Disbursements: Retained Percentage of Contracts I mprovement Authorizations Various Reserves



Reference

C

C-1 C-6 C-6

C-12 C-13

C-10 C-11 C-13

C

$ 593,852.86 9,500,000.00 4,105,086.37 3,329,186.89

18,836.25

99,684.47 8,159,415.17

15,332.42

Schedule C-2

$ 23,009,431.38

17,546,962.37 40,556,393.75

8,274,432.06

$ 32,281,961.69


SCHEDULE OF INVESTMENT GENERAL CAPITAL CASH - TREASURER


Reference

Balance, December 31, 2011 C

I ncrease By: Purchase of Investments

Decreased By: Cash Disbursements C-13


Schedule C-3

$ 39,975.53

56,764.57

96,740.10

39,975.53

$ 56,764.57

Fund Balance Capital Improvement Fund Retained Percentages Due Contractors Reserve for Acquisition of Parkland Reserve for Preliminary Costs Reserve for Refunding Bond Costs Reserve for Improvements:

Payment in Lieu of Improvements Reserve to Pay Green Acres Loans 4-H Fairgrounds

Improvement Authorizations Construction of New County Administration Building Construction of the County Justice Center Various Road, Bridges and Culvert Improvements Various Road, Bridges and Culvert Improvements Records Retention and warehouse Facility Replacement of Underground Tanks Various Road Improvements Various Road, Bridges and Culvert Improvements Acquistion of Agricultural Easements Acquisition of Real Property for Parks/Recreation Various Highway and Road Improvements Improvement of Various County Facilities Renovation and Addition to Library Headquarters Various Road Improvements Various Bridge and Culvert Improvements Acquistion of Agriculture Easements Acquistion and Replacement of Equipment and Renovation

of Correction Facility Improvement to the Emergency Services Training Center Reconstruction and Construction, Improvement of Various

Public Highways and Roads Construction and Reconstruction of Various Bridges and Culverts Phase II of the Improvements of Real Property and Construction

at County 4-H Fairground Landscaping at Heron Golf Course Acquistian of Development Easements on Agricuttural Land Repairs and Improvements at Heron Glen Golf Course

COUNTY OF HUNTER DON, NEW JERSEY GENERAL CAPITAL FUND

SCHEDULE OF ANALYSIS OF CASH AND INVESTMENTS


Ordinance Balance Date Number Dec. 31 2011

$ 4,620,115.99 4,299,421.82

142,214.97 . 6,000.00

166,255.53 4,646.49

1,224,512.26 39,975.53

400,000.00

1212611990 25-90 0.83 4/1211994 01-94 20,345.38 5/23/1995 10-95 (482.70) 5/28/1996 03-96 482.70 4/511997 02-97 0.26

5/1211998 06-98 43,870.22 5/2312000 05-00 140,955.75 512312000 06-00 (1.00) 9/1212000 15-00 0.10 211312001 01-01 0.07

5/812001 02-01 324,342.66 512212001 07-01 121,082.99

21512002 01-02 (0.06) 412312002 02-02 714,424.75 412312002 03-02 270,185.63

1012212002 21-02 49,070.15

512712003 09-03 88,825.33 512712003 10-03 11,757.95

5/2712003 12-03 548,777.23 512712003 13-03 382,263.92

512712003 14-03 (6,943.25) 8/2612003 16-03 14,643.45

1012612003 18-03 67,679.64 121912003 22-03 29,408.25

Schedule ~ LQ1A

Cash Cash Transfers Balance Receipts ~isbursements From IQ Dec.31 2012

593,852.86 $1,560,600.00 $ 1,253,695.33 4,907,064.18 3,329,186.89 4,615,000.00 490,813.11 3,504,421.82

$ 99,684.47 165,333.93 207,864.43 8,000.00

13,557.41 6,085.32 146,612.80 4,646.49

18,836.25 1,775.00 1,241,573.51 39,975.53

400,000.00

0.63 20,345.38

482.70 482.70

0.26 12,125.00 31,745.22

140,955.75 1.00

0.10 0.07

324,342.66 2,500.00 118,582.99

0.06 714,424.75

30,202.80 221,498.51 78,890.12 344.89 48,725.26

15,271.80 73,553.53 11,757.95

508,253.13 38,524.10 200,000.00 55,666.47 2,845.94 523,751.51

400,000.00 393,056.75 12,995.07 1,648.38

380.24 67,299.40 10,876.35 18,529.90




Ordinance Balance Improvement Authorizations Date Number Dec. 31 2011 Various Road Improvements 511112004 06-04 $ 67,886.85 HVAC Improvements and Repair (County Justice Center) 1211412004 11-04 239,997.00 Improvement to Various County Parking Facilities 1211412004 12-04 197,516.22 Construction of Emergency Response Building 1211412004 13-04 66,791.24 Acquisition of Agriculture Easements 1211412004 14-04 217,029.19 Various Road Improvements 412612005 04-05 307,222.08 Demolition of Various Buildings and Structures 512412005 08-05 78,445.25 Upgrade and Replacement of Communications Equipment 711212005 10-05 159,893.51 Improvement to Park Facilties 1211312005 12-05 42,568.76 Acquistion of Development and Farmland Preservation 1211312005 13-05 23,820.75 Acquistion of Computer Equipment 412512006 04-06 109,416.69 Improvement of Various Public Highway, Roads and Streets 412512006 08-06 (740,238.74) Various Bridges and Culvert Improvements 412512006 07-06 (2,186,425.20) Acquisition of Public Works Machinery, Equipments and Trucks 412512006 08-06 205,134.98 Replacement of Roofs on Various County Buildings 51712006 09-08 161,265.00 Improvements and Renovation to Southhard Building and

Hall of Records 612712006 10-08 34,857.79 Echo Hill Pedestrian Bridge Study and Design 1211212006 13-06 39,871.67 Refund PFRS or PERS Early Retirement 912612006 R6-01 60,873.90 Acquisition of Development Easements on Agricultural Land 411012007 01-07 478,974.61 Upgrade and Replacement of Communications Equipment 212712007 03-07 16,706.26 Acquisition of Office Furniture, Fixtures and Business Equipment 51812007 04-07 56,927.19 Acquisition of Vehicles 51812007 0S-07 35,779.39 Acqusition of Computer Equipment 51812007 08-07 8,290.88 Improvements and Expansion of Everittstown Garage 51812007 07-07 253,598.08 Acquistion of Heavy Equipment and Trucks 51812007 06-07 375,682.18 Improvement and Renovations to Various County Facilities 51812007 09-07 756,630.61 Various Road Improvements 51812007 10-07 (1,652,409.03) Various Bridges and Culvert Improvements 51812007 11-07 (1,413,955.20) Acquisition of UHF Base Station Equipment 51812007 12-07 125,371.28 Acquisition of Vehicfes 41112008 01-08 47,020.31 Acquisition of Office Furniture, FlXtUres and Business Equipment 512012008 02-08 55,215.00 Acquisition of Computer Equipment 512012008 03-08 12,428.25 Upgrade of Countrywide Networi< for Various campuses 71112008 04-08 95,987.38 Acquisition of Equipment for County Parks and Recreation Department 61312008 0S-08 9,800.59 Improvement of Various Public Highway, Roads and Streets 512012008 06-08 (1,208,216.58) Improvement of Various Bridges and Culverts 512012008 07-08 36,776.49 Improvement and Expansion of Everi1tstown Garage Storage Facility 512012008 08-08 450,000.00 Acquisition of Heavy Public Works Machinery, Equipment and Trucks 512012008 09-08 375,000.00 Upgrade and Replacement of Various Communication Equipment 512012008 10-08 164,471.72

Cash Cash Receipts Disbursements

$ 154,079.64

5,241.00 31.54

$ 200,000.00 (149.00)

67,623.41

307.04 59,954.80

2,000,000.00 174,130.98 3,280,000.00 (1,418.45)

15,064.00

4,627.07 16,706.26 14,503.00 35,779.39

8,290.88 229,444.75

4,316.00 19,597.25

2,000,000.00 58,972.91 1,600,000.00 411.75

125,371.28 32,844.00

12,428.25 1,815.43 3,606.00

220,000.00 600,150.D1 43,452.45

290,274.29

116,969.79

Transfers From IQ

$ 67,886.85 18,275.00

23,513.71

304.85

400,000.00

24,153.33

14,547.02

27,431.17

Schedule C-4 2Jl!.1

Balance Dec.31 2012

67,642.36 197,516.22 61,550.24

218,997.65 507,371.08 78,445.25 92,270.10 42,568.76

49,461.89 1,085,325.63 1,094,993.25

205,134.98 146,201.00

34,857.79 39,871.67 60,873.90

·74,347.54

42,424.19

371,386.18 737,033.36 288,618.06 185,633.05

14,176.31 55,215.00

94,171.95 6,194.59

(1,602,915.61) (6,675.96)

132,294.54 375,000.00

67,501.93

Schedule C:4

.uu




Ordinance Balance Cash Cash Transfers Balance Improyement Authorizations Date Number gec 31 ~011 Acquisition of Computer Equipment and Fumlture for Prosecuto(s

Receipts Disbursements f!!!!!l III Dec 31 2012

Office 512012008 11-08 $ 5,882.46 5,882.46 Repairs and Improvement at Heron Glen Golf Course 7/1512008 12-08 177,000.00 177,000.00 Demolition of Various County Buildings and Structures 121212008 13-08 46,671.46 46,671.46 Acquisition of Development Easements on Agriculture Land 121212008 14-06 874,564.49 $ 372,802.81 501,781.68 Construction of an Addition to the Records Retention Center 121212008 16-08 (1,590,448.73) 38,776.54 $ 774.63 1,100.000.00 (529.999.90) Resurfacing of Various Roads 51512009 02-09 497,673.23 $ 756,163.48 1,100,000.00 153,836.71 Various Road Improvements 71712009 04-09 1,585,718.96 785,018.46 37,352.28 763,346.22 Various Bridge end Culvert Improvements 71712009 115-09 316,901.76 630,653.19 13,013.45 (528,764.68) Acquisition of Fumlture, FlXIures and Equipment 71712009 06-09 63,167.57 82,881.46 268.11 Acquisition of Heavy pubrlC Works Equipment 71712009 07-09 162,090.43 6,086.00 156,004.43 Acquisition of Computer Equipment 71712009 08-09 92,523.59 5,883.04 68,680.55 Repairs Bnd Improvements to Heron Golf Course 11/412009 08-09 170,000.00 170,000.00 Improvements and Renovations at Various County Facilities 11/412009 10-09 140,500.00 140,500.00 Acquisition of Development Easemants and Farmland Preservation 11/1712009 11-09 1,245,180.56 17,563.80 1,227,596.76 Acquisition of Heavy Pubfic Works Machinery, Equipment and Trucks 511812010 02-10 465,000.00 95,748.00 389,252.00 Acquisition of Computer Equipment 511812010 03-10 59,401.61 59,401.61 Acquisition of Vehicles 511812010 04-10 50,000.00 16,202.81 33,797.19 Improvements 10 Various Brldgas and Culverts 71612010 Q5.10 495,192.95 161,083.50 5,409.24 650,687.21 Various Road Improvements 71612010 06-10 1,205,896.83 609,122.44 596,774.39 Acquisition of Real Property for Open Space Parks and Recreation 712012010 06-10 203,616.74 203,616.74 Acquisition of Heavy Public Works Machinery, Equipment and Trucks 612112011 01-11 531,921.00 151,739.57 380,181.43 Improvements 10 Various Bridges and Culverts 612112011 02-11 390,224.33 3,638.59 393,273.81 5,149.79 (4,582.66) Various Road Improvements 612112011 03-11 660,000.00 2,304,000.00 1,205,864.26 21,468.67 1,738,649.07 Acquisition of Development Easements and Farmland Preservation 612112011 04-11 1,500,000.00 8,340.00 1,491,660.00 Acquisition of Computer Equipment 612112011 Q5.11 30,669.00 3,888.50 26,800.50 Acquisition of Real Property for Open Space Parks and Recreation 612112011 07-11 1,782,163.50 1,782,163.50 Acquisition 01 Heavy Equipment & Trucks 712412012 01-12 $ 421,000.00 421,000.00 Various Bridges and Culvert Projects 712412012 02-12 125,277.85 800.000.00 674,722.15 Various Road Improvements 712412012 03-12 850,000.00 85,705.03 900,000.00 1,664,294.97 Acquisition of Development Easements on Agriculture Land 712412012 04-12 29,098.09 1,200,000.00 1,170,901.91 UpgradelReplacement of Computer Equipment 712412012 05-12 9,380.00 100,000.00 SD,640.00 Acquisition of Vehicles 712412012 06-12 200,000.00 200,000.00 Acquisition of Real Property by County for Open Space Park & Recreation Purposes 712412012 07-12 1,020,000.00 1,020,000.00 Acquisition of Office Equipment & Fumlture and FlXIUres 712412012 08-12 2,121.00 34,600.00 32,479.00 Demolition of County Buildings 712412012 09-12 130,000.00 130,000.00 Expansion ofTraffic Maintenance Garage Bay 712412012 10-12 100,000.00 100,000.00 Various Dam Repairs and Trail Resurfacing 712412012 11-12 265,000.00 265,000.00 HVAClmproveman\slRepairs 712412012 12-12 350,000.00 350,000.00 ImprovementslRenovations Historic Court House 712412012 13-12 400,000.00 400,000.00 ImprovementsIRenovations at County Jail 712412012 14-12 65,000.00 85,000.00 Acquisition of Generalors 712412012 15-12 190,000.00 1SD,OOO.00

$ 23,049,408.91 $ 17,946,962.37 $ 8,714,407.59 $ 9,185,926.13 $ 9,185,926.13 $ 32,281,961.69

Reference k C


Schedule C-5

SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATION - FUNDED



Decreased By: Payment of Serial Bonds Payment of Green Acres Loan Payable


Reference

C

C-8 C-9

C

$ 4,720,000.00 3,490,059.97

$ 16,065,059.97

8,210,059.97

$ 7,855,000.00

Balance Ordinance December 31, ~~ Imerovement Oeserletlan 2011

11·96 12110/1996 Improvement to Deer Path Park 366.230.91 05-00 5123/2000 Various Road Improvements 886,030.09 02-01 51812001 Various Highway and Road Improvements 19,169.31 02-02 4/2312002 Various Road Improvements 479,237.78 03-02 4/23/2002 Various Bridges and Culvert Improvements 751,571.12 21-02 10I22l2002 Acquisition of Agricultural Easements 350,000.05 13-03 5/27f2oo3 Construction and Reconstruction of Various Bridges and Culverts 569,701.78 14-03 512712003 Phase II of the Improvements of Real Property and Construction at

County 4-H Fairgrounds 531.250.00 14-04 1211412004 Acquisition of Agricultural Easements 2.700.000.00 04-05 4/26/2005 Various Road Improvements 200.000.00 oo.oe 4/2512006 Improvement of Various PubOc Highways. Roads and Streets 5,000,000.00 07-06 4f.2512006 Various Bridges and Culvert Improvements 4,7S0,OOO.00 01-07 411012007 AcqulsHlon of Development Easements on Agrlcutturalland 3,000,000.00 11).()7 51812007 Various Road Improvements 5,138,750.00 11-07 51812007 Various Bridges and Culvert Improvements 3,428,282.66 ~8 51201200S Improvement of Various pubnc Highways, Roads and Streets 7,298,500.00 07..QS 512012008 Improvement of Various Bridges and Culverts 2,550,750.00 15-08 12/212008 AcqulsHlon of Real Property for Open Splice, Pllrk and Recreation 1,500,000.00 16-08 121212008 Construction of an Addition to the Records Retention Center 2,612,500.00

·02.{)9 51512009 Resurfacing of Various Roads 968,792.69 03-09 5I5l2009 Acquisition of Real Property for Open Space, Part and Recreation 1,500,000,00 04.Q9 7f7f2009 Various Road Improvements 2,376,734,86 05-09 7n(2.009 Various Bridges and Culvert Improvements 5,923,184.21 11.Q9 11/17(2.009 Acquisition of Oevelopment Easements and Farmland Preservation 1.820,000.00 05-10 716f.2010 Various Bridge and Culvert Improvements 1,719,724.88 08-10 71612010 Various Road Improvements 464,500.00 02-11 612112011 Improvements to Various Bridges and Culverts 4.171.414.92 03-11 6121(2.011 Various Road Improvements 6.058,000.00 02-12 71312012 Various Bridge and Culvert Improvements 03-12 71312012 Various Public Highways, Roads and Streets

S 67 150325.26

.B!f!t!n£! C


SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATION - UNFUNDED


Increased By Funded by Funded by 2012 Budget Various

Authorizations 6e:eroeriations Reserves Cancelled

366,230.91 8B6,030.09

19,169.31 479,237.78 600,000.00 350,000.05

200.000.00

400.000.00 2.700,000.00

200,000.00 2,000,000.00 3,2S0,OOO.00

3,000.000.00 2,000,000.00 1,600,000.00

220,000.00

S 10,050,000.00 7254 000.00 17 304 000.00 $ 9500 000.00 400 000.00 8400 668.14

C-11 C-2, C-14 C-13, C-14 C-11, C-14

Ana!¥!is of Balance Grant and Balance Unexpended Other AId December 31, Improvement

Adjustments Received 2012 ~enditures Authorizations

30,202.80 121,388.32 121,368.32

369.701.78 369,701.78

131,250.00 131,250.00

3,000,000.00 3,000,000.00 1.500,000.00 1.500,000.00

3,138,750.00 3,13B,750.00 1,828,282.88 1,826,2S2.66 7.OS6,500.00 1,602,915.61 5,463,584.39 2.550.750.00 6,675,96 2,544,074.04 1,500,000.00 1,500,000,00

S (1,100,000,00) 1,512,500.00 529,999.90 982,500.10 1,100,000,00 756.163.48 1,312,629.21 1,312.629.21

1,500,000.00 1,500,000,00

2,376,734.88 2,376,734.88 5,923,184.21 526,764.88 5,396,419.33 1.820.000.00 1,820,000.00

161,083.50 1,558,641.38 1,558,641.38 484,500.00 464.500,00

3,636.59 4.167,nS,33 4,562.68 4,163,215.65 2,304,000.00 3,754,000.00 3.754,000.00

10,050.000.00 10,050,000.00 850000,00 6404 000.00 6 404 I DOO.DO

S 4105 086.37 S 62 048 570.75 S 26709'9.03 593n651,n

C-2, C-14 C C4 C-11


SCHEDULE OF STATE ROAD AID ALLOTMENTS RECEIVABLE


Reference

Balance, December 31, 2011 c

Increased By: Grants Awarded C-13

Decreased By: Cash Receipts C-13


Schedule C-7

$ 4,420,503.00

4,364,381.00 8,784,884.00

3,315,084.00

$ 5,469,800.00

Schedule C-8 COUNTY OF HUNTERDON, NEW JERSEY


SCHEDULE OF GENERAL SERIAL BONDS


Maturities of Bonds Outstanding Balance Balance

Original Issue December 31, 2012 Interest December 31, December 31, Purpose Date Amount Date Amount Rate 2011 Decreased 2012

General Improvement 121112002 $ 11,000,000.00 $ 1,100,000.00 $ 1,100,000.00

Refunding - Series 2003A 51712003 2,935,000.00 5/1/2013 $ 280,000.00 4.950% 705,000.00 425,000.00 $ 280,000.00

Refunding - Series 2003B 51712003 9,230,000.00 5/1/2013 1,190,000.00 3.375 2,405,000.00 1,215,000.00 1,190,000.00

Refunding - Series 2003B 1/1212007 4,760,000.00 11/1/2013 660,000.00 5.250 11/1/2014 690,000.00 5.250 1,985,000.00 635,000.00 1,350,000.00

Refunding - Series 2003B 1/28/2010 10,385,000.00 5/1/2013 150,000.00 3.000 5/1/2013 2,350,000.00 4.000 5/1/2014 1,025,000.00 3.000

\ 5/112014 1,510,000.00 4.000 6,380,000.00 1,345,000.00 5,035,000.00

$ 12,575,000.00 $ 4,720,000.00 $ 7,855,000.00

Reference C C-5 C


SCHEDULE OF GREEN ACRES LOANS PAYABLE


Reference


Decreased By: Payment made by Open Space Trust Fund C-5


SCHEDULE OF RETAINED PERCENTAGES DUE CONTRACTORS


Reference

Balance, December 31,2011 C

Increased By: Retained Percentage of Contracts C-11

Decreased By: Cash Disbursements C-2


Schedule C-9

$ 3,490;059.97

$

$

3,490,059.97

Schedule C-10

142,214.97

165,333.93 307,548.90

99,684.47

$ 207,864.43

COUNTY OF HUNTER DON. NEW JERSEY GENERAL CAPITAl FUND

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS


Balance Balance Ordinance Ordinance December 31 20" 2012 Paid or December 31 2012

NumberIP8te Improvement Description Date - Funded Unfunded ~ Cancellations £I!!!!!I!!I Funded Unfunded

Genemllmoroyements" 01-94 Construction of County Justice Center 4/1211994 18,900,000.00 20.345.36 20,345.38 11-96 Improvements to Dee Path Park 12/1011996 750,ODO.00 366.230.91 366.230.91 06-98 Replacement of Underground Tanks 511211998 100,000.00 43,870.22 12,125.00 31.745.22 05-00 Various Road Improvements 512312000 5,635,000,00 140,955.75 886,030.09 1.026,985.84 O2.o1 Various Highway and Road Improvements 5iB/2001 3.925.0DO.00 324,342.66 19.169.31 343,511.97 07-01 Improvements to Various County Facllities 5J22i2001 224.000,00 121,082.99 2,500.00 118.582.99 02.()2 Various Road Improvements 4f23J2002 8,170,000.00 714,424.75 479,237.78 1,193,662.53 03.02 Various Bridge end CulVert Improvements 412312002 9.830,DOD.00 270,185.83 751,571.12 600,000.00 221,498.51 78,890.12 121,368.32 21.()2 Acquisition of Agrlcunural Easaments 1012212002 4,200,000.00 49,070.15 350,000.05 350,000.05 344.89 48,725.26 09-D3 Acquisition and Replacement of Equipment and Renovation of Correctional Fac!1ity 512712003 180,000.00 88.925.33 15,271.80 73,553.53 10.03 Improvement to the emergency Services Training Center 512712003 60,000.00 11,757.95 11.757.95 12-03 Reconstructlcn, Construction end Improvements of Various Public Highways and Roads 512712003 6,570,000.00 546,777.23 508,253.13 38,524.10 13.()3 Construction and Reconstruction of Various Bridges and Culvert 5127(2003 2,490,000.00 382.263.92 569,701.78 58.512.41 523,751.51 369,701.78 14-ll3 Phase II - Improvements of Real Property and Construction of County 4-H Fair site 512712003 875.000.00 524,306.75 393,056.75 131,250.00 "'-03 Landscap!ng of Heron Golf Course 812612003 85,000.00 14,643.45 12,995.07 1,648.38 18-03 Acquisition of Development Easements on Agricunural Land 10/2812003 4,200,000.00 67,679.64 67,299.40 380.24 22.o3 Repairs and Improvements to Heron Golf Course 1212912003 67,500.00 29,406.25 10,876.35 18,529.90 06-04 Various Road Improvements 5/1112004 5.235,000.00 67.686.85 67,886.85 11-04 HVAC Improvements and Repairs (County Justice Center) 12/1412004 250,000.00 239.997.00 1n.354.64 67,642.36 12-04 Improvement s to Various County Parking Facilities 1211412004 350,000.00 197,516.22 197,516.22 13.04 Construction of Emergency Response Building 1211412004 80,000.00 66,791.24 5,241.00 61.550.24 14-04 Acquisition of Agricultural Easements 12/14/2004 4,200,000.00 217,029.19 2,700,000.00 2,700,000.00 31.54 216.997.65 04-0S Various Road Improvements 412612005 9,400,000.00 307,222.08 200,000.00 (149.00) 507,371.08 08-05 Demolition of Various County BuDdings and Structures 512412005 300,000.00 78.445.25 78,445.25 10.05 Upgrade and Replacement of Communication Equipment 7/1212005 270,900.00 159,893.51 67,623.41 92,270.10 12.()5 Improvements to Parks FaciUties 12/13J2006 50.000.00 42,569.76 42,568.76 13-l15 Acquisition of Development easements and Farmland Preservation 12/13/2006 4.270,000.00 23.820.75 23,513.71 307.04 R6-01 Refunding PFRS and PERS Earty Retirement 9/2612006 5,000,000.00 60.873.90 60,873.90 04-00 Acquisition of Computer Equipment 412512006 244,000.00 109,416.69 59.954.80 49,461.89 06-06 Various Road Improvements 412512006 11,055,000.00 4,259.761.26 174,435.63 1,095.325.63 3,000,000.00 07-00 Various Bridge and Culvert Improvements 4J2512006 7,150,000.00 2,593,574.80 (1.418.45) 1,094,993.25 1,500,000.00 08-00 Acquisition of Public Works Machinery, EqUipment and Trucks 412512006 1,476,500.00 205,134.98 205,134.98 09-00 Replacement of Roofs on Various County Buildings sn12006 300,000.00 161.265.00 15,064.00 146,201.00 10-06 Improvements and Renovations to Southard Buildin9 and Hall of Records 612712006 4,250.000.00 34,857.79 34,857.79 13-06 Echo Hill Pedestrian Bridge Study and Design 12/1212006 125.000.00 39,87167 39,871.67 01-07 Acquisition of Development Easements on Agricultural Land 4/10/2007 5,500,000.00 478,974.61 3.000,000.00 3,400,000.00 4.627.07 74,347.54 03.()7 Upgrade and Replacement of Communication Equipment 212712007 625.000.00 16,706.26 16,706.26 04.07 Acquisition of Furniture, Fbrtures and Equipment 51812007 247,080.00 56,927.19 14,503.00 42,424.19 06-07 Acquisition of Veh!e\es 51812007 450,000.00 35,779.39 35,779.39 06-07 Acquisition of Computer EqUipment 51812007 450,000.00 8,290.88 8.290.88 07-07 Improvements and &panskm of Everittstown Gamge 51812007 550,000.00 253,598.08 253,598.08 08-07 Acquisition of Haavy Equipment and Trucks 51812007 1,132,800.00 375,882.18 4.318.00 371,368.18 08-07 Improvements and RenoYBtlons at Various County Facilities 51812007 1,080,000.00 756,630.61 19,597.25 737,033.36 10.07 Various Road Improvements 51812007 9,105,000.00 3,486,340.97 58,972.91 288.618.06 3,138,750.00 11-07 Various Brldga and Culvert Improvements Si8f2007 3,980,000.00 2,012,327.46 411.75 185,633.05 1,826,282.66 12-07 Acquisition of UHF Base station Equipment 51812007 300.000.00 125.371.28 125,371.28 01-08 Acquisition of Vehicles 4/112008 284,500.00 47,020.31 32,844.00 14,176.31 02-00 Acquisition of Furniture, Fbdures and Equipment 512012008 80,500.00 55,215.00 55,215.00 03.()8 AcqUisition of Computer Equipment 5120/2008 13B,100.00 12,428.25 12,428.26 04.08 Upgrade of Counllywlde Network for Various Campuses 7/112006 1,000,000.00 95,987.38 1,815.43 94,171.95 05.()8 Acqulsrtlon of Equipment for County Park and Recreation Departments 6J3J2008 32,500.00 9,800.59 3,608.00 6,194.59 06-08 Various Road Improvements 512012008 8,050,000.00 6,078,281,42 614,697.02 5,463,584.40 07-08 Various Bridge and Cutvert Improvements 5/2012008 2,685,000.00 36,776.49 2,550.750.00 43,452.45 2,544,074.04 0B-08 Improvement and expansion of Everlttstown Garaga 512012008 450,000.00 450,000.00 317,705.48 132,294.54 09.()5 Acquisition of Public Works Machinery, EqUipment and Trucks 512012008 960,000.00 375,000.00 375,000.00 10-08 Upgrade and Replacement of Communication Equipment 512012008 273,000.00 1B4,471.72 116,969.79 67,501.93 11.o8 Acquisition of Computer Equipment and Furniture for Prosecutor's office 512012008 25,000.00 5.882.46 5,882,46 12-08 Repairs and Improvements to Heron Golf Course 7/15/2008 177,000.00 1n,OOO.OO 177,000.00 13.()8 Demolition of Various BuIh:1lng and structures 121212009 200,000.00 46,671,46 46,671,46 14-08 Acqulsnlon of Developmant Easements on Agricultural Land 121212008 2,000,000.00 874,584.49 372,80281 501,781.68 15.()8 Acquisition of Real Property for Open Space Parks and Recreation 101212008 2,000,000.00 1,500,000.00 1,500,000.00 18-08 Addition to the Records Retention Center 12I2l2008 2,750,000.00 1.022.051.27 39,551.17 982,500.10 02-09 Resurfacin9 of Various Roads 6/512009 3,720,000.00 497,673.23 968,792.09 153,836.71 1.312,629.21 03.()9 AcqulsKlon of Real Property for Opon Space Parks and Recreation 6/512009 2,000,000.00 1,500,000.00 1,500,000.00 04-09 Various Road Improvements 7nl2OD9 4,220,000.00 1,585,718.96 2,376,734.85 822,370.74 763,348.22 2,37B,734.85 06-09 Various Bridge and CUN'art Improvements 7n12OO9 8.395,000.00 316,901.76 5,923,184.21 &43,666.64 5.396.419.33 06.()9 Acquisition of Furniture, Fbrtures and Equipment 7n12009 100,000.00 63,187.57 62.681.48 286.11 07.()9 Acquisition of Heavy Public Works Equipment 7n120C9 231,000.00 162,090.43 6,088.00 156,004.43 08-09 Acquisition of Computer Equipment 7n12OO9 115,500.00 92.523.59 5,663.04 86,860.55 09.()9 Repairs and Improvements to Heron Golf Course 11/4/2009 170,000.00 170,000.00 170,000.00

Ordinance

tI!!mIwLl!BII 1~

11.Q9 02-10 03-10 04-10 05-10 08-10 08-10 01-11 02·11 03-11 04-11 05-11 07-11 01-12 02-12 03-12 04-12 05-12 08-12 07-12 08-12 011-12 10-12 11-12 12-12 13-13 14-12 15-12

ImplOVarnant Da!C!'iptIon Improvament and Renovations at Various County Facilittes AcquJsiUan of Development Easements and Farmland Preservation Acquisition of Heavy Public Worts Machtnery, Equipment and Trucks Acquisition of Computer Equipment Acquisition of Vehicles Improvements to Various Bridges and Culverts Various Road Improvements Acquisition of Real Property for Open Space Parks and RecraaUan Acquisition of Heavy Pub6c Works Machinery, Equipment and Trucks Improvements to Various Bridges and CulVerts Various Road Improvements Acquisition of Oevelopment Easements and Farmland Preservation Acquisition of Computer Equipment Acquisition of Real Property for Open Space Parks and Recreation Acqulsillon of Heavy Equipment & Trucks Various Bridges & Culvert Projads Varfoua Road Improvements Acquisition of Development Easements an Agriculture land Upgrade I Replacement of Computer Equipment Acquisition of Vehicles Acquisition of Real proparty by County for Open Space Park & Recreation Purposes Acqulsllton of Office Equipment & Fumiture and Fixtures OemoDtlon of County Buildings expansion of Traffic Maintenance Gerage Bay Various Dam Repairs and TraD Resurfacing HVAC ImprovamentsIRepalrs Improvements I RenOYBtiona Historic Court House Improvements I Renovations at County Jan Acqulsltfon of Generators

Ordinance

l2!!!! 11/412008

1111712008 5118/2010 5118/2010 5118/2010 71612010 71812010 712012010 812112011 812112011 812112011 612112011 612112011 812112011 712412012 712412012 712412012 712412012 712412012 712412012 712412012 712512012 712512012 712512012 712512012 712512012 712812012 712612012 712812012

COUNTY OF HUNTERDON. NEW JERSEY GENERAL CAPITAL FUND

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS


Batance December 31 2011

&!!!!!!nI .EII!!!WI YnI!!!I!W! 150,000,00 140.500.00

3,600,000,00 1,245.180.58 1,820,000.00 485,000.00 _,000.00 75,000,00 59,401.61 50,000.00 50,000.00

3,300,000.00 495,182.95 1.719,724.88 3,150,000.00 1,205,898.83 484,500,00 1,750,000.00 203,818.74

550,000.00 531,921.00 5,095,000.00 390,224.33 4,171,414.92 6,718,000.00 680,000.00 8,OS8,OOO.00 1,500,000.00 1,500,000.00

65,000.00 30,689.00 2,000,000.00 1,782, 183.50

421,000.00 10,850,000.00 8,154,000.00 1,200.000.00

100,000.00 200,000.00

1,020,000.00 34,600.0D

130.000.00 100,000.00 285,000.00 350,000.00 400,000.00

85,000.00 190,000.00

20 944 903.05 S 58 351 868.52

Reference C C

.B!!.

Fund Balance C-1 Cash C-2 Deferred Charges ~ Unfunded C-6 Retained Percentage Due to Contractor C-l0 Capitallmpravement Fund C-12

Above

2012

~ ~

421,000.00 10.850,000.00

8,154,000.00 1,200,000.00

100,000.00 200,000.00

1,020,000.00 34,600.00

130.000.00 100,000.00 285,000.00 350,000.00 400,000.00

65,000.00 190000,00

23 479 800.00 10139091.26

Selow Below

1,560,600.00 1,247,610.01

17,304,000.00 8,400,888.14

4815000.00 490 813.11

23 479 600.00 10139091.28

Paid or

l<I!!!I9ruI 140,500.00

17,583.80 95,748.00

18,20281 5,409.24

809,12244 203,B16.74 151,739.57 398,423.80

1,227,350.93 8,340.00 3,888.50

125,277.85 85,705.03 29,088.09

9,380.00

2,121.00

Balance December 31 2012

1,227,596.76 389,252.00

59,401.81 33,797.19

650,867.21 598,n4.39

380,181.43

1,738,849.07 1,491,680.00

26.800.50 1,782,183.50

421,000.00 874,722.15

1,884,284.97 1,170,901.91

90,840.00 200,000.00

1,020,000.00 32,479.00

130.000.00 100,000.00 285,000.00 350,000.00 400,000.00

85,000.00

1,820.000.00

1.558,841.38 404,500.00

4,183,215.85 3,754,000.00

10.050,000.00 6,404,000.00

_________ 1"'9"'0"'000"'."'00"- ___ ----

8324749.10 24 934 697.49 4$ =='1!58l!;3~ng;65!l14' 72!€,

Solow c c

8,159,415.17

185,333.93

B 324 749.10


Increased By: Budget Appropriations


SCHEDULE OF CAPITAL IMPROVEMENT FUND


Reference

C

C-2 $ 3,329,186.89 Cancellation of Improvement Authorizations C-11 490,813.11

Decreased By: Appropriated to Finance Improvement

Authorizations C-11


Schedule C-12

$ 4,299,421.82

3,820,000.00 8,119,421.82

4,615,000.00

$ 3,504,421.82

Schedule C-13 COUNTY OF HUNTERDON, NEW JERSEY


SCHEDULE OF VARIOUS RESERVES



2011 Increased Decreased 2012

Park Acquisition $ 6,000.00 $ 6,000.00 4-H Fairgrounds 400,000.00 $ 400,000.00 Reserve for Refunding Bond Costs 4,646.49 4,646.49 Preliminary Improvement Authorization Costs 166,255.53 19,642.73 146,612.80 Payment of Green Acres Loan Payable 39,975.53 39,975.53 Payment in Lieu of Improvements 1,224,512.26 $ 18,836.25 1,775.00 1,241,573.51 Reserve for State Aid Road Allotments 4,420,503.00 4,364,381.00 3,315,084.00 5,469,800.00

$ 6,261,892.81 $ 4,383,217.25 $ 3,776,477.26 $ 6,868,632.80

Reference C Below Below C

Ref. Canceled Reserve to Fund Balance C-1 $ 6,085.32 Cash Receipts C-2 $ 18,836.25 Cash Disbursements C-2 15,332.41 Applied to Deferred Charges to Future Taxation - Unfunded C-6 400,000.00

Investments C-3 39,975.53 State Aid Receivable C-7 4,364,381.00 3,315,084.00

$ 4,383,217.25 $ 3l76,477.26

CAP NQ. Improvement Description

11-96 Improvement to Deer Path Park $ 05-00 Various Road Improvements 02-01 Various Highway and Road Improvements 02-02 Various Road Improvements 03-02 Various Bridge and Culvert Improvements 21-02 Acquisition of Agricultural Easements 13-03 Construction and Reconstruction of Various Bridges and Culverts 14-03 Phase II - Improvements of Real Property and Construction of County 4-H Fair Site 14-04 Acquisition of Agricultural Easements 04-05 Various Road Improvements 06-06 Various Road Improvements 07-06 Various Bridge and Culvert Improvements 01-07 Acquisition of Development Easements on Agricultural Land 10-07 Various Road Improvements 11-07 Various Bridge and Culvert Improvements 06-08 Various Road Improvements 07-08 Various Bridge and Culvert Improvements 15-08 Acquisition of Real Property for Open Space Parks and Recreation 16-08 Addition to the Records Retention Center 02-09 Resurfacing of Various Roads 03-09 Acquisition of Real Property for Open Space Parks Recreation 04-09 Various Road Improvements 05-09 Various Bridge and Culvert Improvements 11-09 Acquisition of Development Easements and Farmland PreselVation 05-10 Improvements to Various Bridges and Culverts 06-10 Various Road Improvements 02-11 Improvements to Various Bridges and Culverts 03-11 Various Road Improvements 02-12 Various Bridge and Culvert Improvements 03-12 Various Public Highway, Roads and Streets

Reference


SCHEDULE OF BONDS AND NOTES AUTHORIZED BUT NOT ISSUED


Balance Funded by December 31, 2012 Budget

2011 Authorizations Appropriations

366,230.91 886,030.09

19,169.31 479,237.78 751,571.12 350,000.05 569,701.78 200,000.00 531,250.00

2,700,000.00 200,000.00 200,000.00

5,000,000.00 2,000,000.00 4,780,000.00 3,280,000.00 3,000,000.00 5,138,750.00 2,000,000.00 3,426,282.66 1,600,000.00 7,286,500.00 220,000.00 2,550,750.00 1,500,000.00 2,612,500.00

968,792.69 1,500,000.00 2,376,734.86 5,923,184.21 1,820,000.00 1,719,724.88

464,500.00 4,171,414.92 6,058,000.00

$ 10,050,000.00 7,254,000.00

67,150,325.26 $ 17,304,000.00 9,500,000.00

C C-6 C-6

Schedule C-14

Funded by Grants Balance Various and Aid December 31,

Reserves Cancellations Adjustments Received 2012

$ 366,230.91 886,030.09

19,169.31 479,237.78 600,000.00 $ 30,202.80 121,368.32 350,000.05

369,701.78 400,000.00 131,250.00

2,700,000.00

3,000,000.00 1,500,000.00

3,000,000.00 3,138,750.00 1,826,282.66 7,066,500.00 2,550,750.00 1,500,000.00

$ (1,100,000.00) 1,512,500.00 1,100,000.00 756,163.48 1,312,629.21

1,500,000.00 2,376,734.86 5,923,184.21 1,820,000.00

161,083.50 1,558,641.38 464,500.00

3,636.59 4,167,778.33 2,304,000.00 3,754,000.00

10,050,000.00 850,000.00 6404,000.00

400,000.00 $ 8,400,668.14 $ $ 4,105,086.37 62,048,570.75

C-6 C-6 C-6 C

Schedule D-1 COUNTY OF HUNTERDON, NEW JERSEY

COUNTY CLERK



Ref.

Balance, December 31,2011 D $ 42,886.21

Increased by: Cash Receipts:

Depositors' Accounts D-2 $ 156,188.00 Due to County Treasurer:

County Treasurer 2,155,250.69 County Realty 879,420.75 Miscellaneous Account 3,002.40

D-3 3,037,673.134

Due to State Treasurer: State Realty 2,735,503.97 EAA Realty 741,383.40 NJAHFT Realty 648,060.50 State Trade Names 2,466.00

D-4 4,127,413.87 7,321,275.71 7,364,161.92

Decreased by: Cash Disbursements:

Depositors' Accounts D-2 153,937.50 Due to County Treasurer:

County Treasurer 2,155,160.69 County Realty 879,420.75 Miscellaneous Account 3,002.40

D-3 3,037,583.84

Due to State Treasurer: State Realty 2,735,503.97 EAA Realty 741,383.40 NJAHFT Realty 648,060.50 State Trade Names 2,466.00

D-4 4,127,413.87 7,318,935.21

Balance, December 31, 2012 D $ 45,226.71

Balance, December, 31, 2011

Increased By: Receipts

Decreased By: Disbursements



SCHEDULE OF DEPOSITORS' ACCOUNTS


Reference

D

D-1

D-1

D

Schedule D-2

$ 42,834.21

156,188.00 199,022.21

153,937.50

$ 45,084.71


SCHEDULE OF DUE TO/FROM COUNTY TREASURER


Reference

Balance, December 31, 2011 0

Increased By Cash Receipts: Due to County - Clerk Revenues:

Trust Fund $ 62,476.00 Current Fund 2,092,720.82

Due to County - Realty Fees 879,420.75 Miscellaneous Account 3,002.40 Paid to County - Interest 53.87

0-1

Decreased By Cash Disbursements: Due to County - Clerk Revenues:

Trust Fund 62,476.00 Current Fund 2,092,630.82

Interest 53.87 Miscellaneous Account 3,002.40 County Realty Fees 879,420.75

0-1

Balance, December 31, 2012 0

Schedule 0-3

$ 52.00

3,037,673.84

3,037,583.84

$ 142.00


Increased By: Receipts:

State Realty Fees Records Preservation Trade Names

Decreased By: Disbursements:

State Realty Fees Records Preservation Trade Names



SCHEDULE OF DUE TO/FROM STATE TREASURER


Reference

D $

D-1

D-1

D

$ 2,735,503.97 1,389,443.90

2,466.00

2,735,503.97 1,389,443.90

2,466.00

$

Schedule D-4

4,127,413.87 4,127,413.87

4,127,413.87


SCHEDULE OF RESERVE FOR CHANGE FUND

Balance, December, 31, 2012 and 2011


Reference D

Schedule D-5

$ 50.00

COUNTY OF HUNTERDON, NEW JERSEY PARKS AND RECREATION DEPARTMENT

Schedule E-1



Ref. Balance, December 31, 2011 E $ 24,668.43

Increased by Cash Receipts: Recreation Fund E-2 $ 308,768.68 Memorial Trust Fund E-4 4,529.50 Refunds E-5 7,416.31 Other E-5 814.39 321,528.88

346,197.31 Decreased by Cash Disbursements:

Recreation Fund E-2 307,431.68 Memorial Trust Fund E-4 4,159.50 Refunds E-5 7,416.31 Other E-5 683.43 319,690.92

Balance, December 31,2012 E $ 26,506.39

Schedule E-2


SCHEDULE OF RESERVE FOR RECREATION FUND

Year Ended December 31, 2012

Ref. Balance, December 31,2011 E $ 23,606.46

Increased by: Receipts E-1 308,768.68

332,375.14

Decreased by: Disbursements E-1 307,431.68

Balance, December 31,2012 E $ 24,943.46


Schedule E-3

SCHEDULE OF RESERVE FOR MAINTENANCE FUND


Ref. Balance December 31, 2012 and 2011 E $ 318.10


Schedule E-4

SCHEDULE OF RESERVE FOR MEMORIAL TRUST FUND


Ref. Balance, December 31, 2011 E $ 64.00

Increased by: Cash Receipts E-1 4,529.50

4,593.50

Decreased by: Cash Disbursements E-1 4,159.50

Balance, December 31,2012 E $ 434.00


Schedule E-5

SCHEDULE OF RESERVE FOR REFUNDS AND OTHER RESERVES


Ref. Balance, December 31, 2011 E $ 679.87

Increased by Cash Receipts: Refunds E-1 $ 7,416.31 Other E-1 814.39 8,230.70

8,910.57 Decreased by Cash Disbursements:

Refunds E-1 7,416.31 Other E-1 683.43 8,099.74

Balance, December 31,2012 E $ 810.83


SHERIFF'S OFFICE




Increased by Cash Receipts;

Writs of Execution:

Receipts

Interest

Due to County:

Chancery Sales:

Sales

Interest

Current Fund

Other Trust Fund

Due to County:

Current Fund

Other Trust Fund

Summons and Complaints:

Legal Fees

Interest

Other

Due to County:

Current Fund

Other Trust Fund

Decreased by Cash Disbursements:

Writs of Execution:

Disbursements Interest

Due to County:

Current Fund

Other Trust Fund

Chancery Sales:

Sales

Interest

Due to County:

Current Fund

Other Trust Fund

Summons and Complaints:

Legal Fees

Interest

Other

Due to County:

Current Fund

Other Trust Fund

Balance, December31, 2012

Ref.

F

$ 387,433.28

22.44

31,513.13

3,672.00

F-2

829,896.85

71.54

72,339.20

1,092.00

F-3

138.12

0.85

3.52

13,830.96

2,148.00

F-4

386,133.29

22.44

32,933.79

3,754.00

F-2

922,664.45

71.54

72.339.20

1,092.00

F-3

138.12

0.85

3.52

13,830.96

2,148.00 F-4

F

$

Schedule F-1

$ 128,547.15

422,640.85

903.399.59

16,121.45

1,342,161.89

1,470,709.04

422,843.52

996,167.19

16,121.45

1,435,132.16

$ 35,576.88

COUNTY OF HUNTERDON, NEW JERSEY SHERIFF'S OFFICE

SCHEDULE OF RESERVE FOR WRITS OF EXECUTION


Ref.

Balance, December 31, 2011 F

Increased by: Receipts $ 387,433.28

Interest 22.44 Fees Due County:

Current Fund $ 31,513.13

Other Trust Fund 3,672.00 35,185.13

F-1

Decreased by: Disbursements 386,133.29

Interest 22.44

Fees Due County:

Current Fund 32,933.79

Other Trust Fund 3,754.00

36,687.79

F-1

Balance, December 31,2012 F

Schedule F-2

$ 429.67

422,640.85 423,070.52

422,843.52

$ 227.00


SCHEDULE OF RESERVE FOR CHANCERY SALES


Ref.

Balance, December 31, 2011 F

Increased by: Sales $ Interest Fees Due County:

Current Fund $ 72,339.20 Other Trust Fund 1,092.00

F-1

Decreased by: Sales

Interest

Fees Due County:

Current Fund 72,339.20 Other Trust Fund 1,092.00

F-1

Balance, December 31,2012 F

Schedule F-3

$ 128,117.48

829,896.85

71.54

73,431.20

903,399.59 1,031,517.07

922,664.45 71.54

73,431.20

996,167.19

$ 35,349.88


SCHEDULE OF RESERVE FOR SUMMONS AND COMPLAINTS


Ref.

Balance, December 31, 2011 $

Increased by:

Legal Fees $ 138.12

Interest 0.85

Other 3.52

Fees Due County:



F-1

Decreased by:

Legal Fees 138.12

Interest 0.85

Other 3.52

Fees Due County:



F-1

Balance, December 31,2012 $

Schedule F-4

16,121.45

16,121.45

16,121.45

Schedule G-1

COUNTY OF HUNTERDON. NEW JERSEY WARDEN


Year Ended December 31. 2012

Jail Jail Commissary Inmate

Ref Account Fund

Balance, December 31, 2011 G $ 40,005.33 $ 12,513.65


Jail Commissary Account G-2 41.898.69 Jail Inmate Fund G-3 522,929.40

41,898.69 522,929.40

Decreased by: Cash Disbursements:

Jail Commissary Account G-2 14,435.38 Jail Inmate Fund G-3 522,251.89

14,435.38 522,251.89

Balance, December 31,2012 G $ 67,468.64 $ 13,191.16

COUNTY OF HUNTERDON, NEW JERSEY WARDEN

SCHEDULE OF RESERVE FOR JAIL COMMISSARY ACCOUNT


I ncreased by: Receipts

Decreased by: Disbursements



Jail Commissary

Ref Account

G $ 40,005.33

G-1 41,898.69 81,904.02

G-1 14,435.38

G $ 67,468.64

Schedule G-2

COUNTY OF HUNTERDON, NEW JERSEY WARDEN

SCHEDULE OF RESERVE FOR JAIL INMATE FUND


Jail Inmate

Ref Account

Balance, December 31, 2011 G $ 12,513.65

Increased by: Receipts G-1 522,929.40

535,443.05

Decreased by: Disbursements G-1 522,251.89

Balance, December 31,2012 G $ 13,191.16

Schedule G-3


Schedule H-1



Ref. Surrogate Guardianshig Balance, December 31,2011 (As Restated) H $ 2,799.98 $ 4,480,481.12

Increased by Cash Receipts: New Deposits H-2 280,213.64 Search Fees H-3 130.00 Attorney Receipts H-4 1,610.00 County Receipts H-6 202,883.50 Trust Receipts H-6 4,152.00

211,575.48 280,213.64

Decreased by Cash Disbursements: Withdrawals H-2 605,547.35 Search Fees H-3 130.00 Attorney Withdrawals H-4 2,034.00 Fees Paid to County H-6 202,883.50 Trust Receipts Paid to County H-6 4,152.00

209,199.50 605,547.35

Balance December 31, 2012 H $ 2,375.98 $ 4,155,147.41

Schedule H-2


SCHEDULE OF COUNTY TRUSTEE GUARDIANSHIP ACCOUNTS


Ref. Balance, December 31, 2011 (As Restated) H $ 4,480,481.12

Increased by: Deposits H-1 280,213.64

4,760,694.76 Decreased by:

Disbursements H-1 605,547.35

Balance, December 31,2012 H $ 4,155,147.41

Schedule H-3


SCHEDULE OF SEARCH FEES PAYABLE


Ref. Balance, December 31, 2011 H $

Increased by: Receipts H-1

Decreased by: Disbursements H-1

Balance, December 31,2012 H $

130.00 130.00

130.00


SCHEDULE OF A TIORNEY DEPOSITS


Ref. Balance, December 31,2011 H

Increased by: Receipts H-1

Decreased by: Due to Current Fund H-1 $ 1,946.00 Due to Trust H-1 88.00

Balance, December 31, 2012 H

Schedule H-4

$ 2,799.98

1,610.00

4,409.98

2,034.00

:Ii 2,375.98

Schedule H-5


SCHEDULE OF RESERVE FOR CHANGE FUND


Ref. Balance, December 31, 2011 H $


Balance, December 31, 2012 H $

50.00

25.00

25.00


SCHEDULE OF DUE TO COUNTY CURRENT FUND



I ncreased by: Receipts Receipts from Attorney Deposits



Ref. H

H-1 $ 200,937.50 H-1 1,946.00

H-1

H

SCHEDULE OF DUE TO COUNTY TRUST FUND

31-Dec-12

Balance, December 31, 2011 H

I ncreased by: Receipts H-1 $ 4,064.00 Receipts from Attorney Deposits H-1 88.00

Decreased by: Disbursements H-1

Balance, December 31,2012 H

$

$

$

$

Scheule H-6

202,883.50

202,883.50

202,883.50

4,152.00

4,152.00

4,152.00




Ref. Balance, December 31, 2011 (As Restated) I

Increased by Cash Receipts: Interfund - Current Fund 1-2 $ 277,340.77 Interfund- General Capital 1-3 17,061.25

Decreased by Cash Disbursements: Fees To Current Fund 1-2 277,340.77 I nterfund - General Capital 1-3 17,061.25


Schedule 1-1

$

294,402.02 294,402.02

294,402.02

$


SCHEDULE OF INTERUND - CURRENT FUND

Balance, December 31, 2011 (As Restated)

Increased by: Receipts:

Scraps Payment of Services Inspection Fees Road Opening Application Fees Driveway Application Fees Damage Reimbursement Miscellaneous

December 31, 2012

Ref. I

Open Public Records Duplicating Fees 1-1

Decreased by: Disbursements 1-1


$ 22,876.35 204,024.61

353.00 4,100.00

375.00 43,375.06

2,210.00 26.75

Schedule 1-2

$

277,340.77 277,340.77

277,340.77

$


SCHEDULE OF INTERUND - GENERAL CAPITAL FUND

December 31,2012

Ref. Balance, December 31, 2011 ! $

Increased by: Receipts:

Payment in Lieu of Improvements 1-1 17,061.25

17,061.25 Decreased by:

Disbursements 1-1 17,061.25

Balance, December 31,2012 $

Schedule 1-3

Schedule J-1



December 31, 2012

Ref. Balance, December 31, 2011 J $ 20,860.12

Increased by: Cash Receipts J-4 132,970.60


Interfund - Current Fund J-4 134,322.27

Balance, December 31,2012 J $ 19,508.45

Schedule J-2


SCHEDULE OF ACCOUNTS RECEIVABLE - CASINO BILLING

December 31,2012

Ref. Balance, December 31,2011 J $ 5,641.92

Increased by: Billings J-2 13,994.50


Cash Receipts J-2 $ 15,336.50 Cancelations J-2 752.42 16,088.92

Balance, December 31, 2012 J $ 3,547.50


Schedule J-3

SCHEDULE OF ACCOUNTS RECEIVABLE - AGENCY PASS-THROUGH


Increased by: Grant Revenue Contract Revenue

Decreased by: Interfund - Current Fund


December 31,2012

Ref. J

J-3 $ 1,242,717.64 . J-3 217,174.00

J-3

J

$ 91,753.65

1,459,891.64 1,551,645.29

1,150,838.91

$ 400,806.38

Schedule J-4


SCHEDULE OF INTERFUND - CURRENT FUND

December 31,2012

Ref. Balance, December 31, 2011 J $ 20,860.12


Fares and Ticket Sales J-1 132,970.60

153,830.72

Decreased by: Cash Disbursements J-1 134,322.27

Balance, December 31,2012 J $ 19,508.45

GOVERNMENT AUDITING STANDARDS SECTION

T~T WISS ACCOUNTANTS CONSULTAN T S

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITORS' REPORT

Honorable Members of the Board of Chosen Freeholders

County of Hunterdon Flemington, New Jersey

We have audited, in accordance with the auditing standards generally accepted in the United States of America; the audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey (the "Division") and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the regulatory-basis financial statements of the County of Hunterdon ("County"), New Jersey as of and for the year ended December 31, 2012, and the related notes to the financial statements, and have issued our report thereon dated September 16, 2013, in which we expressed an adverse opinion on the conformity of the statements with accounting principles generally accepted in the United States of America due to the differences between those principles and the accounting practices prescribed by the Division.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting ("internal control") to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions , to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a

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deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the County's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings and responses, identified as 2012-1 and 2012-2, to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

County Response to Finding

The County's response to the finding identified in our audit is described in the accompanying schedule of findings and responses. The County's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Iselin, New Jersey September 16, 2013

David J. Gannon Registered Municipal Accountant

No. 520

W.w- 0/4"0 WISS & COMPANY, LLP

County of Hunterdon Hunterdon County, New Jersey

Schedule of Findings and Responses For the Year Ended December 31, 2012

Material Weakness in Internal Control

2012-1

Criteria: A properly functioning financial statement close process provides an adequate internal control system to ensure that appropriate month and year-end internal controls are in place to ensure that financial statements are produced on a timely basis and are materially accurate.

Condition: During our audit we noted several instances in which December 31, 2011 audited account balances were required to be restated because they were not materially accurate.

Context: The following account balances reported in the audit as of December 31, 2011 were required to be re-stated:

• Current Fund: o Revenue Accounts Receivable - Hunterdon County Consolidated Transportation

System was reported at $160,564.77 as of December 31, 2011 but should have been $0.

o Revenue Accounts Receivable - Golf Course was reported at $1,836,041.43 but should have been $0.

o Revenue Accounts Receivable - Engineering Fees was reported at $24,466.30 as of December 31,2011 but should have been $0.

o Revenue Accounts Receivable Agency - Golf Course was reported at $125,000.00 as of December 31, 2011 but should have been $0.

o Reserve for Receivables were reported at $2,420,608.46 as of December 31, 2011 but should have been $274,535.96

• Trust Fund: o County Clerk Trust Fund Cash and Reserve were reported at $0 as of December

31, 2011 but should have been $457,523.31. o Planning Board Developers Escrow Fund Cash and Reserve were reported at $0 as

of December 31,2011 but should have been $5,147.38. • Surrogate's Office:

o Guardianship Account Cash and Reserve were reported at $3,839,890.19 as of December 31, 2011 but should have been $4,480,481.12.

• Engineer's Office: o Cash and Reserves were reported at $55,255.21 as of December 31, 2011 but

should have been $0.

Cause and Effect: An appropriately designed financial statement close process reduces the risk of errors in the financial statements. The errors above occurred primarily as a result of a lack of understanding regarding the golf course management agreement with the third party golf course management company and the significant amount of de-centralization of the outside departments and the level of engagement required as part of the review of draft year-end financial statements.

Recommendation:



We recommend that the County implement stronger internal control procedures over the year-end financial statement close process, including the following:

• Obtain a better understanding of the financial transactions related to the golf course; • Ensure each outside department reviews their respective financial statements in draft form

and/or consider issuing separate departmental financial statements that are required to be audited; and

• Ensure appropriate individuals from the Finance Department review and approve the County's financial statements.

Views of Responsible Officials and Planned Corrective Actions: County management concurs with the finding and will develop a corrective action plan in response to the recommendation above.

Material Weakness in Internal Control

2012-2

Criteria: An appropriately designed internal control system includes an adequate monitoring function. Monitoring is a process that assesses the quality of internal control performance over time. Examples of monitoring procedures include, but are not limited to, the following:

• Ongoing monitoring built-in through independent reconciliations, staff meeting feedback, rotating staff, supervisory review, and management review of reports;

• Periodic site visits performed at decentralized locations and checks performed to determine whether procedures are being followed as intended;

• Follow up on irregularities and deficiencies to determine the cause;

• Internal quality control reviews performed; • Management meets with program monitors, auditors, and reviewers to evaluate the

condition of the program and controls;

• Internal audit, or a designated employee, routinely tests for compliance with Federal and State requirements;

• The Governing Body reviews the results of all monitoring or audit reports and periodically assesses the adequacy of corrective action.

Condition: During our audit we noted several instances in which individuals that should not have been included in the County's health benefit program were being billed for by the County's health benefit provider and the County was paying for those individuals to receive health benefits.

Context:

Upon review by County personnel, the County confirmed that there were several individuals that should have been removed from County provided health coverage as well as instances in which some retirees should have opted for Medicare as their primary health coverage but continued to elect the County's health benefit plan as their primary health coverage.

Cause and Effect:



Initial effective internal controls over the addition to and termination from the County's health benefit plan were not effective and lacked additional supervisory review to ensure errors did not occur. Additionally, an adequate monitoring process was not in place to ensure errors that occurred during the addition and termination process were identified on a timely basis.

Recommendation: We recommend that the County perform a re-certification process of all active employees and retirees that receive health benefits from the County to ensure that those individuals are receiving health benefits appropriately and that the coverage being provided to those individuals is correct.

Views of Responsible Officials and Planned Corrective Actions: County management concurs with the finding and will develop a corrective action plan in response to the recommendation above.

OFFICIALS IN OFFICE AT DECEMBER 31,2012

The following officials were in office during the period under examination:

Name Position

Board of Chosen Freeholders:

Other Officials:

J. Matthew Holt

George B. Melick

William G. Mennen

Ronald M. Sworen

Robert G. Walton

Denise B. Doolan

Cynthia J. Yard

Margaret Pasqua

Kimberley Browne

Mary H. Melfi

Shana L. Taylor

Anthony P. Kearns ill

Susan J. Hoffman

Fredrick W. Brown

John P. Glynn

Freeholder

Freeholder

Deputy Director

Freeholder

Director

Clerk of the Board of Chosen Freeholders

Administrator

County Treasurer

Director of Finance

County Clerk

County Counsel

Prosecutor

County Surrogate

County Sheriff

Department of Roads, Bridges and Engineering

COMMENTS AND RECOMMENDATIONS

,

COUNTY OF HUNTERDON, NEW JERSEY YEAR ENDED DECEMBER 31,2012

GENERAL COMMENTS

Contracts and Agreements Required to be Advertised for (N.J.S.A. 40A: 11-4)

N.J.S.A. 40A:11-4a states "Every contract awarded by the contracting agent for the provision or performance of any goods or services, the cost of which in the aggregate exceeds the bid threshold, shall be awarded only by resolution of the governing body of the contracting unit to the lowest responsible bidder after public advertising for bids and bidding therefor, except as is provided otherwise in this act or specifically by any other law. The governing body of a contracting unit may, by resolution approved by a majority of the governing body, disqualify a bidder who would otherwise be determined to be the lowest responsible bidder, if the governing body finds that it has had prior negative experience with the bidder."

It is pointed out that County Administration has the responsibility of determining whether the expenditures in any category will exceed the threshold set for the fiscal year and, where question arises as to whether any contract or agreement might result in violation of the statute, the opinion of the County Counsel should be sought before a commitment is made. The statutory bidding threshold for the period under review was $29,000.00 based on the appointment of a qualified purchasing agent.

P.L. 2005, Chapter 51 and N.J.S.A. 19:44A-20.5, known as the "Pay to Play Law", however provides that a municipality or county is prohibited from executing any contract in excess of $17,500.00, on or after January 1, 2006, to a business entity that made certain reportable contributions to any municipal committee of a political party if a member of that party is in office as a member of the governing body of the municipality when the contract is awarded unless proposals or qualifications are solicited through a fair and open process.

It is further noted, that contracts between $17,500.00 and the municipal bidding threshold, known as "window contracts", can be awarded by resolution of the governing body without competitive bidding if a non-fair and open process is implemented, which prohibits reportable contributions by the business entity. .

The provisions of N.J.S.A. 40A:11-3c directs the Governor of the State, in consultation with the Department of the Treasury, to adjust the threshold in direct proportion to the rise or faU of the area consumer price index as reported by the United States Department of Labor. Adjusted thresholds become effective on July 1st of every fifth year.

The records of the Office of Purchasing and General Services indicate that bids were requested by public advertising for the following items:

Service Contracts Provision of human services Legal services Auditing services Professional public health epidemiology services Substance abuse prevention services

Employment related services to Temporary Assistance to Needy Families (TANF), General Assistance (GA) and Supplemental Nutrition Assistance Program (SNAP) recipients

General Equipment, Materials and Supplies 18 Tait TB8100 Series VHF Base Station/Repeators One 2012 International TrucklTractor for Roads, Bridges and Engineering Steel Beam Guide Rail for Roads, Bridges and Engineering Two 2012 Ford E350 Cutaway Chassis with a 14' Parcel Van body First Responder Notification System Three 2012 or newer, AC Model Chassis and Body, 24 Passenger +2 Wheelchair Position Buses Long Life Traffic Stripe Epoxy Brush Bandit Disc Style Chipper Fine Paper and Envelopes Snow and Ice Control Materials (Calcium Chloride Solution) Snow and Ice Control Materials (Rock Salt)

Construction and Repair Contracts Upgrade of the County Sign Management Software Software maintenance 911 Backup and Redundant Systems and Replacement Tower Resurfacing, sidewalk construction and roadway reconstruction Reconstruction of Inter-County Bridge E-140-M on County Route 518 Painting of Inter-County Bridge #07018#1-3-W on Route 579, Church Street over the Musconetcong River Reconstruction and Widening of Inter-County Bridge #22021/L-93-W in Washington Township in Warren County and in Lebanon Township in Hunterdon County Acquisition/Sale of development easements Rehabilitation of the Rosemont-Raven Road Bridge in Delaware Township

Proposals were solicited for professional services in accordance with N.J.S.A. 19:44A-20.5.

Inasmuch as the system of records did not provide for an accumulation of payments for categories of materials and supplies or related work or labor, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine whether any clear cut violations existed.

Purchasing

Finding #2012-3

Condition:

Our tests of the purchasing process revealed three instances in which the County did not properly encumber funds prior to placing an order with a vendor for the procurement of goods or services.

Recommendation:

We suggest that the County properly encumber funds prior to procuring goods and/or services

Finding #2012-4

Condition:

N.J.A.C. 5:30-5.3 through 5:30-5.5 sets forth the requirements that the chief financial officer or certifying finance officer must perform in order to certify the availability of funds prior to the County entering into a contract or executing a purchase order. The purchase order that the County currently utilizes does not adequately document that this certification is occurring for each of the County's purchases.

Recommendation:

We suggest that the County review the requirements set for in N.J.A.C. 5:30-5 to ensure that the purchase order utilized by the County properly documents the certification of the availability of funds by the chief financial officer or certifying finance officer. Additionally, the County should ensure that prior to a resolution being adopted by the Board of Chosen Freeholders to award a contract for goods or services, that a certification of availability of funds is completed.

Wire Transfers

Finding #2012-5

Condition:

Our audit over wire transfers revealed that the initiation and authorization process resided with the County's Chief Financial Officer.

Recommendation:

We suggest that the County implement an internal policy requiring that the initiation of a wire transfer and the approval of a wire transfer be performed by two different employees to ensure appropriate segregation of duties and adequate internal controls over the wire transfer process.

Pavroll and Human Resources

Finding #2012-6

Condition:

Our testing of payroll revealed that the County paid one employee for waiving health care coverage while being covered under the County's health care plan. This employee opted out of the plan for a short period and received a payment for waiving coverage. However, the employee opted back into the plan, and the County continued to pay the employee for the health benefit waiver.

Recommendation:

We suggest that the County review its health care invoices and the list of employees receiving payments for health benefit waivers and confirm that the employees that are receiving payments for opting out of the health care plan are not also receiving health care benefits.

Finding #2012-7

Condition:

Through inquiries with County employees and through testing performed we noted that employees that take an unpaid leave of absence through Family Medical Leave Act (FMLA) or the New Jersey Family Leave Act (NJFLA) do not pay their respective share of health care costs. Employees that were approved for a leave relating to the FMLA or the NJFLA are permitted to receive certain benefits up to the allowable time period as described in the aforementioned acts. As required by Chapter 2 of the New Jersey Laws of 2010, the County properly deducted the required benefit contributions from employees while the employee was on an approved leave of absence and utilized their sick, vacation and personal time. However, we noted that if there was no compensation due to the employee and the employee was considered to be on an unpaid leave of absence, the County does not have a process currently in place to ensure collection of the required benefit contributions. As required by the New Jersey Laws administered by the New Jersey Division of Pension and Benefits and the United States Department of Labor, the employer is required to make arrangements to receive payment for an employee's respective share of the cost of health premiums while the employee is out on an unpaid leave.

Recommendation:

We suggest that the County collect the employee's share of health benefit costs while out on an unpaid leave of absence. The County should bill the employees with a determined payment plan, retroactively deduct the required contributions upon the employee's return, or collect the costs from the employee's paychecks before the individual takes a leave of absence. These terms should be established and understood by the employee prior to taking a leave of absence. The employee should be required to sign an acknowledgement form that the individual is responsible for the employee share of health costs while the individual is out on an unpaid leave of absence.

Finding #2012-8

Condition:

Chapter 78 of the Laws of 2011 set forth certain requirements related to pension and health benefit reforms including establishing employee contribution rates towards the expense of employer provided health benefits. It was noted that new County employees were not always being placed on the correct tier as it relates to the four year phase in contribution rate. There were instances in which a new employee was being placed on the same tier as existing employees of the same collective bargaining unit rather than the fourth tier as required by the law.

Recommendation:

We suggest that the County implement procedures to ensure that employee health care contributions are in accordance with Chapter 78 of the Laws of 2011.

Current Fund

Finding #2012-9

Condition:

During our testing of current fund appropriations, we noted that the Finance Department canceled a 2012 appropriation for matching grant funds in the amount of $139,328 without an approved resolution from the Board of Chosen Freeholders.

Recommendation:

We suggest that the Finance Department request a resolution for the cancelation of an appropriation to be formally approved by the Board of Chosen Freeholders prior to the Department canceling any adopted appropriations, unless otherwise provided for in New Jersey State Statutes.

Finding #2012-10

Condition:

Our audit of the transactions related to the Golf Course revealed that the Finance Department was not recording the gross Golf Course revenues and expenditures each month. The Finance Department was recording the net cash activity each month and grossing up the actual revenues and expenditures at year end.

Recommendation:

We suggest that the Finance Department record the actual gross revenues and expenditures related to the Golf Course on a monthly basis.

Outside Departments

Finding #2012-11

Condition:

During our testing of the Parks and Recreation Department, it was noted that there were funds accumulated from prior years of approximately $25,000 that have not been turned over to the County's Finance Department. It is not clear as to whether those funds should be retained by the Parks and Recreation Department or the Finance Department.

Recommendation:

We suggest that the County review the reserve for recreation fund being maintained by the Parks and Recreation Department to confirm that these funds are being properly retained by this department.

Finding #2012-12

Condition:

Our testing of the Sheriffs Department revealed that there were several stale dated outstanding checks that continued to be recorded on the monthly bank reconciliations.

Recommendation:

We suggest that the County implement procedures to investigate outstanding checks that have not cleared the bank in a timely manner and determine whether the check should be re-issued or cancelled. If a check was not reissued to an employee or vendor, the funds should be moved to an unclaimed property account or remitted to the State of New Jersey.

Finding #2012-13

Condition:

N.J.S.A. 40A:5-15 requires all monies received from any source by or on behalf of any local unit or department be deposited within 48 hours of receipt. Our testing of the Engineer's Department revealed several instances in which funds were not deposited within 48 hours.

Recommendation:

We suggest that the Engineer's department deposit monies received within 48 hours of receipt.

Grants

Finding #2012-14

Condition:

In accordance with Federal OMB Circular A-133, organizations receiving federal grant awards are prohibited from entering into a procurement contract utilizing federal funds that exceed $25,000 with an organization that is suspended or debarred by the federal government. Currently, the County does not have a process in place to ensure that procurement contracts exceeding $25,000, utilizing federal funds, are not with organizations that have been suspended or debarred by the federal government. It should be noted that our testing over the County's federal programs did not reveal any instances in which the County utilized a vendor that was suspended or debarred by the federal government and the County reviews the State of New Jersey's debarred and suspended list.

Recommendation

We suggest that the County develop a process and implement internal controls to ensure that the County does not enter into a procurement contract, utilizing federal funds, in excess of $25,000 with a suspended or debarred organization. This process should include County staff reviewing the Excluded Parties Listing System (EPLS) at http://epls.arnet.gov, which is maintained by the General Services Administration; obtaining a certification; or inserting a clause in the executed agreement.

Corrective Action Plan

In accordance with regulations promulgated by the Single Audit Act and the Division of Local Government Services, all Counties are required to prepare and submit to the Division of Local Government Services, a Corrective Action Plan with regard to audit deficiencies. This plan must be approved by formal resolution of the Governing Body and submitted within 60 days from the date the audit is received.

A Corrective Action Plan was prepared for 2011 audit deficiencies, approved by resolution of the Board of Freeholders, and submitted to the Division of Local Government Services.

Status of Prior Years' Audit Recommendations

A review was performed on all prior year recommendations and corrective action was taken.

Miscellaneous

No responsibility for reporting is assumed for liabilities arising from matters in litigation, contingent liabilities or from projects funded by Federal, State or other sources that may not be included in the County Budget as adopted or amended; not subjected to County ordinance or resolution; and, not recorded on the general books and records of the County.

In verifying expenditures, computations were tested on the basis of a statistical sample of claims approved and paid. No attempt was made in this connection to establish proof of rendition, character or extent of services, nor quantities, nature, propriety of prices or receipt of materials, these elements being left necessarily to internal review in connection with approval of claims.

Revenue and receipts were established and verified as to source and amount only insofar as the local records permitted.

Petty cash funds were verified by counts during the course of an audit on a test basis.

The propriety of deductions from employees' individual gross salaries for pensions, withholding tax, social security and other purposes were verified on a test basis as part of the examination.

An exit conference was held with the Administrative and Finance Departments.

A copy of this report was filed with the State of New Jersey, Director of the Division of Local Government Services, Department of Community Affairs.

A summary or synopsis of this report was prepared for publication and filed with the Clerk of Board of Chosen Freeholders.

The comments and resulting recommendations are indicative of an ongoing need for improvement in the areas discussed herein and for administrative action of the County Administrator and the Board of Chosen Freeholders. They are not of sufficient materiality whereby they would affect our ability to express an opinion on the financial statements as a whole.

We shall be pleased to confer with the members of the Board of Chosen Freeholders and the County Administrator on questions that might arise with respect to any matters in this report and to assist in the implementation of recommendations.

We desire to express our appreciation for the assistance and courtesies rendered by the Officials and employees of the County of Hunterdon during the course of the audit.

Iselin, New Jersey September 16, 2013

I:l .. \) f 1-.~ Respectfully submitted,

David J. Gannon Registered Municipal Accountant No. 520

uI~ <Y' 44(J~ WISS & COMPANY, LLP

COUNTY OF HUNTERDON NEW JERSEY FINANCIAL STATEMENTS AND

Documents

Transcript of COUNTY OF HUNTERDON NEW JERSEY FINANCIAL STATEMENTS AND